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Softwarebilanzierung beim Anwender by Klein, Sebastian

Softwarebilanzierung beim Anwender

by Sebastian Klein
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Book cover type: Paperback
  • ISBN13: 9783836605038
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Diplom.de
  • Publisher Imprint: Diplom.de
  • Publication Date:
  • Pages: 126
  • Original Price: USD 104.5
  • Language: German
  • Edition: N/A
  • Item Weight: 173 grams
  • BISAC Subject(s): General

Inhaltsangabe: Problemstellung: Die Wirtschaft in den Industrieländern befindet sich auf dem Weg in eine Hochtechnologiegesellschaft, in der die Bedeutung materieller Produktionsfaktoren immer geringer wird und immaterielle Vermögenswerte an Wichtigkeit gewinnen. Insgesamt setzten 2005 in Deutschland 84 % aller Unternehmen, unabhängig von Grö e und Branche IT in ihren Geschäftsabläufen ein. Dabei gab es kein Unternehmen über 250 Mitarbeiter, welches dies nicht tat. Betrachtet man o.g. vor dem Hintergrund der Globalisierung und zunehmender Konzentrationsprozesse in einigen Branchen, so wird klar, dass immaterielle Werte im Allgemeinen und Softwaresysteme im Speziellen als wesentliche Wertschöpfungs- und Wettbewerbsfaktoren anzusehen sind. Innovativer Einsatz von Software (insb. ERP-Software) verhilft den Unternehmen zu Wettbewerbsvorteilen und trät somit zur langfristigen Existenzsicherung bei. Schon nach der Schumpeter schen Theorie sind in einem wettbewerbsorientierten Wirtschaftssystem Gewinne nur mit Hilfe von Innovationen zu erzielen. Insbesondere Telekommunikations-, IT- und Medienunternehmen, aber auch der „normale" Anwender in Industrie, Handel usw. sieht sich mit der Problematik der bilanziellen Behandlung von Software konfrontiert. Von 79 % der Unternehmen wird neben dem Goodwill Software als einziger immaterieller Vermögensgegenstand in der Bilanz ausgewiesen. An ihre Erfassung und Wertmessung knüpfen in den verschiedenen Rechnungslegungssystemen - HGB, IFRS und US-GAAP - unterschiedliche Objektivierungsanforderungen. Gerade die Behandlung von ERP-Systemen und deren Implementierungskosten ist strittig. Fraglich ist hierbei vor allem, ob eine solche Software als fremderworben oder eigenerstellt zu behandeln ist, mit welchem Umfang die Anschaffungs- bzw. Herstellungskosten (AK/HK) zu aktivieren sind und inwieweit Modifikationen etc. Anschaffungsnebenkosten oder Betriebsausgaben darstellen. Diese Arbeit soll einen Überblick geben über die deutsc

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