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Bilanzierung von Cloud-Softwareverträgen nach HGB und IFRS. Lösungsvorschläge für verschiedene Problembereiche by Anonymous

Bilanzierung von Cloud-Softwareverträgen nach HGB und IFRS. Lösungsvorschläge für verschiedene Problembereiche

by Anonymous
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Book cover type: Paperback
  • ISBN13: 9783346285591
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 54
  • Original Price: USD 39.5
  • Language: German
  • Edition: 1. Auflage
  • Item Weight: 82 grams
  • BISAC Subject(s): General

Studienarbeit aus dem Jahr 2020 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,6, Hochschule für Technik und Wirtschaft des Saarlandes, Sprache: Deutsch, Abstract: In dieser Seminararbeit wird die bilanzielle Behandlung von Cloud-Softwareverträgen auf Basis der IFRS- und HGB-Rechnungslegung analysiert und mögliche Lösungen für die Problembereiche vorgeschlagen. Durch die Wissenschaft und die stetige Weiterentwicklung der Technologie ist die Welt ein globales Dorf geworden. Mit der Globalisierung und Entwicklung vieler Schlüsselindustrien sind kreative und aufstrebende wirtschaftliche Wege zu den Hauptbedürfnissen der Zeit geworden. Die Informationstechnologie wird benötigt, um viele der heutigen Geschäftsanforderungen zu lösen, die die Rentabilität eines Marktes steigern. Unternehmen sind mit Tools ausgestattet, die unter anderem eine höhere Produktivität und effektive Nutzung und/oder Verwaltung der Zeit ermöglichen. Heutzutage verwenden viele Unternehmen und Marktführer kritische Systeme, mit denen sie verschiedene Aspekte von Ressourcen kommunizieren, verbinden und gemeinsam nutzen können, indem sie Cloud-Softwareverträge in Bezug auf die IT-Serviceabrechnung einsetzen. Der Oberbegriff Cloud Computing erfreut sich zunehmender Beliebtheit. Cloud Computing hat sich in letzter Zeit zu einem modischen Begriff entwickelt, einem der Schlagworte, die in jedem modernen Technologieaustausch auftauchen müssen. Laut einer repräsentativen Umfrage von Bitcoin Research nutzten im Jahr 2017 bereits 2/3 aller Unternehmen Rechenleistungen aus der Cloud.

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