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Bilanzierung Von Software: Rechnungslegung Für Anwendersoftware Nach Handels- Und Steuerrecht Unter Berücksichtigung Us-Amerikanischer Vorschriften by Klaus Peter Sauer

Bilanzierung Von Software: Rechnungslegung Für Anwendersoftware Nach Handels- Und Steuerrecht Unter Berücksichtigung Us-Amerikanischer Vorschriften

by Klaus Peter Sauer
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Book cover type: Paperback
  • ISBN13: 9783409117005
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Publication Date:
  • Pages: 194
  • Original Price: EUR 51.39
  • Language: German
  • Edition: Softcover Repri
  • Item Weight: 350 grams
  • BISAC Subject(s): Economics / General

Angesichts des auBerordentlich hohen Stellenwertes, den Computer-Software fOr die Unter- sttltzung betrieblicher Planungs-, Steuerungs- und Abrechnungsvorg!nge in den letzten 20- 30 Jahren bekommen hat, ist die Auseinandersetzung hinsichtlich der ordnungsmiilligen Bilanzierung von Software-Ausgaben immer mehr in den Mittelpunkt betriebswirtschaftlicher Diskussionen gertlckt. Nach neuesten Schiitzungen hat der Software-Markt in 1986 bei einem Zuwachs von 20 Prozent ein Volumen von circa 16 Milliarden DM erreicht. Diese Entwicklung unterstreicht die Forderung der Software-Anwender, bei der Wahl zwischen mOglichen Ent- scheidungsalternativen klare bilanzrechtliche Kriterien zugrunde legen zu kOnnen, damit der Erfolg ihrer Geschiiftstlitigkeit und ihre wirtschaftliche Situation nicht durch rechtsstrittige Bilanzierungspraktiken beeintrlichtigt wird. Nur mit einer konkreten unzweifelhaften Beurteilungsgrundlage lassen sich beim Erwerbsvor- gang von falschen Vorstellungen beeinfluBte Entscheidungen verhindern. Die inkonsequente rechtliche Behandlung der Ausgaben fOr Software ist deshalb der AnlaB, die mannigfaltigen in der Praxis -vorkommenden Sachverhaltsgestaltungen einer synoptischen Analyse nach MaBgabe der gesetzlichen Vorschriften zu unterziehen. Aufgrund immer stlir- kerer Extensionen international verbundener Unternehmen bewegt sich die Untersuchung nicht nur innerhalb des deutschen Rechtssystems, sondern beleuchtet auch arnerikanische Bilanzierungspraktiken fOr Software-Ausgaben. Eine korrekte bilanzielle Einordnung von Software-Ausgaben scheiterte bislang an der feh- lenden Intensitlit, kennzeichnende Informationen tiber den Bilanzierungsgegenstand in die Betrachtungen einzubeziehen. Die kontrliren Darstellungen des Rechtsobjekts Software in der wissenschaftlichen Literatur und bei judikatorischen Entscheidungen basieren auf einer un- zureichenden Einbeziehung der betreffenden Wissenschaftsbereiche. Die Verbindung der Erkenntnisse von Informatik, Zivilrecht, allgemeiner Betriebswirtschafts- lehre und betriebswirtschaftlicher Steuerlehre bei der Analyse der Software-Erscheinungs- formen bildet die unverzichtbare Grundlage der handels- und steuerbilanziellen Qualifikation von Software.

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