Professionelle Fußballspieler in Der Internationalen Rechnungslegung: Eine Oekonomische Analyse

Name: Professionelle Fußballspieler in Der Internationalen Rechnungslegung: Eine Oekonomische Analyse
Brand: Peter Lang Gmbh, Internationaler Verlag Der W
SKU: 9783631575536
Price: 5764.0 INR
Availability: InStock

by Wolfgang Ballwieser , Jens Hackenberger

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ISBN13: 9783631575536
Binding: Paperback
Subject: N/A
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der W
Publication Date: January 15, 2008
Pages: 284
Original Price: GBP 55.6
Language: German
Edition: N/A
Item Weight: 410 grams
BISAC Subject(s): Soccer

About The Book

Professionelle Fu ballspieler stellen die bedeutendsten Produktionsfaktoren eines Fu ballclubs dar, denn schlie lich steht und fällt sowohl der gesamte sportliche als auch der wirtschaftliche Erfolg eines Clubs mit der Leistung seiner Fu ballspieler. Eine Diskussion über die bilanzielle Abbildung von Profifu ballspielern nach den International Financial Reporting Standards (IFRS) hat in der Literatur trotz der Aktualität des Themas bisher nur sehr rudimentär stattgefunden. Insofern liegt das erste wesentliche Ziel dieser Arbeit in der Erarbeitung von Anwendungsleitlinien zur IFRS-konformen Bilanzierung professioneller Fu ballspieler. Da speziell die Frage nach der zweckmä igen bilanziellen Abbildung des Spielervermögens in der informationsorientierten Rechnungslegung bislang noch nicht beantwortet wurde, ist das zweite Ziel eine ökonomische Analyse der IFRS-konformen Bilanzierungsvorschriften für Profifu ballspieler vor dem Hintergrund der Zwecke der Rechnungslegung für Fu ballclubs. Ausgehend von den Ergebnissen dieser Analyse werden letzten Endes Reformvorschläge für eine bilanzielle Abbildung von Profifu ballspielern de lege ferenda entwickelt.

About The Author

Der Autor: Jens Hackenberger studierte von 1998 bis 2003 an der Universität Bochum Wirtschaftswissenschaft mit den Schwerpunkten Unternehmensprüfung und Internationale Unternehmensrechnung. Von 2003 bis 2007 war er dort als Wissenschaftlicher Mitarbeiter am Lehrstuhl für Theoretische Betriebswirtschaftslehre I (Unternehmensprüfung) tätig. Die Promotion erfolgte 2007.

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