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Bilanzierung von Software nach BilMoG by C, Nietzer

Bilanzierung von Software nach BilMoG

by Nietzer C
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Book cover type: Paperback
  • ISBN13: 9783958204089
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Bachelor + Master Publishing
  • Publisher Imprint: Bachelor + Master Publishing
  • Publication Date:
  • Pages: 66
  • Original Price: GBP 26.99
  • Language: German
  • Edition: N/A
  • Item Weight: 91 grams
  • BISAC Subject(s): General

Im Jahre 2009 wurde das Bilanzrechtsmodernisierungsgesetz - kurz BilMoG - in Kraft gesetzt. Eine der weitreichendsten Änderungen betraf 248 HGB "Bilanzierungsverbote und -wahlrechte". Es ist nun möglich selbsterstellte immaterielle Vermögensgegenstände zu bilanzieren. In vielen Unternehmen spielt beispielsweise selbsterstellte Software eine gro e Rolle. In der vorliegenden Arbeit sollen Unternehmen, die der Buchführungspflicht unterliegen im Fokus stehen. Zu Beginn wird eine Definition von Software vorgenommen. Neben verschiedenen Formen von Software wird auf Schwierigkeiten mit dem Stetigkeitsgebot und der Abgrenzung von Forschungs- und Entwicklungskosten eingegangen. Au erdem werden Chancen und Risiken des neu eröffneten Wahlrechts zur Aktivierung aufgezeigt. Eine abschlie ende Bewertung der Gesetzesänderung betrachtet sowohl das bilanzierende Unternehmen als auch externe Adressaten.

Christian Nietzer wurde 1990 in der Nähe von Bonn geboren. Nachdem er sein Abitur erfolgreich absolviert hat, zog er in das Finanzzentrum nach Frankfurt (Main). Seine fachliche Qualifikation erlangte er in einem dualen Studium, in dem er neben einer Ausbildung parallel erfolgreich ein Studium abschloss. Während seines Studiums konnte er das theoretisch erlernte Wissen gleichzeitig in einem Unternehmen in der Finanzbranche anwenden. Diese Verbindung von Theorie und Praxis bestärkte den Autor sich der Thematik des vorliegenden Buches zu widmen.

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