Ermessensspielräume Bei Der Fair-Value-Ermittlung Immaterieller Vermögenswerte: Eine Empirische Analyse

Name: Ermessensspielräume Bei Der Fair-Value-Ermittlung Immaterieller Vermögenswerte: Eine Empirische Analyse
Brand: Gabler Verlag
SKU: 9783834923172
Price: 5713.0 INR
Availability: InStock

by Michael Kramer

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ISBN13: 9783834923172
Binding: Paperback
Subject: N/A
Publisher: Gabler Verlag
Publisher Imprint: Gabler Verlag
Publication Date: September 28, 2010
Pages: 166
Original Price: GBP 44.99
Language: German
Edition: 2010
Item Weight: 227 grams
BISAC Subject(s): Accounting / Managerial

About The Book

Geleitwort Die bilanzielle Abbildung von Unternehmenserwerben z�hlt zweifellos zu den anspruchsvollsten Aufgaben, die Unternehmen, die einen Konzemabschluss nach IFRS aufstellen m�ssen, zu bew�ltigen haben. Die Regeln zum sogenannten Merger IFRS 3 zielenvor allem daraufab m�glichst viele, beim erworbenen Accounting nach Unternehmen bisher nicht bilanzierte immaterielle Verm�genswerte im Rahmen der Kaufpreisallokation weitgehend aus dem Goodwill heraus zu l�sen und nicht in dieser "nebul�sen" Restgr� e aufgehen zu lassen. Damit verfolgt der IASB insbesondere das Ziel, die Transparenz von Unternehmensakquisitionenzu erh�hen. Allerdings gehen mit der Bewertung immaterieller Verm�genswerte, wie etwa Markennamen, Kundenbeziehungen oder Technologien erhebliche Ermessensspielr�ume einher, da aktive M�rkte f�r solche Werte zumeist nicht existieren und die beizulegenden Zeitwerte (Fair Value Konzeption) demzufolge mittels zukunftsorientierter Barwertverfahren "synthetisch" ermittelt werden m�ssen. In diesem Zusammenhang geht Michael Kramer im Rahmen einer empirischen Untersuchung der Frage nach, ob sich in der Bewertungspraxis bereits homogene Auspr�gungen der ma geblichen Bewertungsparameter herausgebildet haben. W�re dies der Fall, m�sste die bisher im Schrifttum vorgebrachte Kritik an der Kaufpreisallokation im Allgemeinen und der Fair Value Bewertung immaterieller Verm�genswerte imSpeziellenin einem anderen Lichtbetrachtetwerden.

About The Author

Dr. Michael Kramer arbeitet bei einer großen Wirtschaftsprüfungsgesellschaft im Bereich Unternehmenstransaktionen.

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