In diesem Open-Access-Buch erfolgt eine normative Auseinandersetzung mit der Bilanzierung von immateriellen Vermoegensgegenstanden nach HGB im Vergleich zu der Bilanzierung immaterieller Vermoegenswerte nach IFRS. Der Schwerpunkt der Analyse wird auf unterschiedlich ausgestaltete Kundenbeziehungen gelegt und gleichzeitig aktuelle Sachverhalte, bspw. die bilanzielle Behandlung von Kryptowahrungen und Cloudprodukten, thematisiert. Der Begriff des immateriellen Vermoegens nach GoB und IFRS wird anhand einer intensiven Auseinandersetzung mit den zugrunde liegenden Rechnungslegungskonzeptionen und den bisherigen Entwicklungen des immateriellen Vermoegensbegriffs kritisch evaluiert und darauf aufbauend eine punktuelle Weiterentwicklung der Konkretisierung fur strittige bzw. bislang ungeklarte Sachverhalte erarbeitet. Durch einen Ruckgriff auf die Property-Rights-Theorie wird daruber hinaus eine alternative Konkretisierungsmoeglichkeit untersucht.
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Grundsätze ordnungsmäßiger Bilanzierung von Kunden
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| Weight | 1 kg |
|---|---|
| Edition | 1st |
| Format | Paperback |
| ISBN | 9783658405434 |
| Language | English |
| Pages | 248 |
| Publication Year | |
| Publisher |
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