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Die Bilanzierung von kundenspezifischen Entwicklungen nach IAS/IFRS by Ferneschild, Matthias

Die Bilanzierung von kundenspezifischen Entwicklungen nach IAS/IFRS

by Matthias Ferneschild
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Book cover type: Paperback
  • ISBN13: 9783937686950
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Europaischer Hochschulverlag Gmbh & Co. Kg
  • Publisher Imprint: Europaischer Hochschulverlag Gmbh & Co. Kg
  • Publication Date:
  • Pages: 116
  • Original Price: GBP 76.42
  • Language: German
  • Edition: N/A
  • Item Weight: 159 grams
  • BISAC Subject(s): General

Durch den Wandel der Industriegesellschaft hin zu einer Dienstleistungs- und Hochtechnologiegesellschaft hat die Bedeutung immaterieller Vermögenswerte für die Unternehmen innerhalb der letzten Jahrzehnte stetig zugenommen. Flossen in den Achtziger Jahren die Gelder der Unternehmen noch überwiegend in Sachanlagen, wird heute mehr als 50 % des Kapitals in immaterielle Vermögenswerte investiert. Auch die klassischen Industriebranchen haben den Stellenwert der immateriellen Vermögenswerte erkannt. In Zeiten gesättigter Märkte, weltweiten Wettbewerbs, weitgehender Homogenisierung der Güter und kürzer werdender Produktlebenszyklen werden sie zu Indikatoren des Unternehmenserfolges. Mit Forschung und Entwicklung (F&E) legen die Unternehmen den Grundstein für ihre Produkt- und Prozessinnovationen. Gleichzeitig besteht aber auch ein enger Zusammenhang zwischen F&E-Aktivitäten und der Entstehung immaterieller Güter. Analog zur Bedeutung der immateriellen Vermögenswerte sind auch die damit verbundenen F&E-Aufwendungen kontinuierlich angestiegen. F&E-Aktivitäten und immaterielle Werte entfalten erst sehr spät ihr volles Nutzenpotential und deshalb sind sie mit einem hohen Risiko behaftet. Nach den deutschen Rechnungslegungsnormen ist der Bilanzansatz von selbst geschaffenen immateriellen Vermögenswerten des Anlagevermögens untersagt. Wie sieht dies aber unter der Ägide internationaler Rechnungslegungsvorschriften (IFRS, US-GAAP, IAS) aus? Vor diesem Hintergrund befasst sich diese Untersuchung mit der Behandlung der Kosten für kundenspezifische Entwicklungen nach den Regelungen der IAS/IFRS. Hierbei wird als Schwerpunkt die kundenspezifische Entwicklung von Bauteilen durch die Zuliefererfirmen in der Automobilindustrie betrachtet. Es soll gezeigt werden, unter welchen Voraussetzungen die Kosten für F&E-Aktivitäten als immaterieller Vermögenswert des Anlagevermögens aktiviert werden dürfen. Besondere Beachtung erfahren neben selbst durchgeführten Tätigkeiten diejenigen F&E-Pr

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