Kritische Analyse Der Bilanzierung Von Forschungs Und Entwicklungsprojekten Nach Ifrs Und Bilmog
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Kritische Analyse Der Bilanzierung Von Forschungs Und Entwicklungsprojekten Nach Ifrs Und Bilmog
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Author : Frank Niesen
language : de
Publisher: diplom.de
Release Date : 2009-08-05
Kritische Analyse Der Bilanzierung Von Forschungs Und Entwicklungsprojekten Nach Ifrs Und Bilmog written by Frank Niesen and has been published by diplom.de this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-08-05 with Business & Economics categories.
Inhaltsangabe:Einleitung: Mit zunehmender Bedeutung der International Financial Reporting Standards (IFRS) für die Berichterstattung von kapitalmarktorientierten Unternehmen wird auch das deutsche Bilanzrecht angepasst. Der Regierungsentwurf zum Bilanzrechtsmodernisierungsgesetz (BilMoG) sieht unter anderem die Umsetzung von EU-Richtlinien in deutsches Recht vor. Ein Ziel des Gesetzgebers ist dabei, das deutsche Bilanzrecht zu einer vollwertigen Alternative zu den IFRS insbesondere für nicht kapitalmarktorientierte Unternehmen weiterzuentwickeln. Ein wesentlicher Bestandteil ist hierbei die Aufhebung des handelsrechtlichen Aktivierungsverbotes für selbst geschaffene immaterielle Vermögensgegenstände des Anlagevermögens und der grundsätzlichen Einführung eines Aktivierungswahlrechtes in Höhe der Entwicklungskosten. Für kapitalmarktorientierte Unternehmen besteht bereits eine Aktivierungspflicht in Höhe der Entwicklungskosten im Rahmen des IAS 38 Immaterielle Vermögenswerte. Mit der Möglichkeit zur Aktivierung von Entwicklungskosten in Form von selbst geschaffenen immateriellen Vermögenswerten ergeben sich verschiedene Problemstellungen. Zunächst gibt es Unterschiede sowohl in den Definitionen von Forschungs- und Entwicklungskosten zwischen den Bilanzierungsstandards mit Fokus auf den Ansatz und die Bewertung, als auch aus Sicht eines betrieblichen Innovationsmanagements, bei welchem die Umsetzung in Produkte und/oder Prozesse im Vordergrund steht. Speziell die Abgrenzung zwischen der Forschungs- und der Entwicklungsphase ist relevant, da im Wesentlichen nur Entwicklungskosten als immaterieller Vermögenswert bzw. Vermögensgegenstand aktiviert werden können. Durch die betriebliche Organisation und Dokumentation von Forschungs- und Entwicklungsaktivitäten ergibt sich ein faktisches Wahlrecht für die Aktivierung bzw. Nicht-Aktivierung der Kosten. Die Ausübung expliziter und faktischer Wahlrechte sowie die Vorgaben der jeweiligen Rechnungslegungsstandards stehen im Zusammenhang mit der externen Berichterstattung in Bezug auf Innovationen sowie der möglichen bzw. notwendigen Anpassung von betrieblichen Prozessen im Bereich der Forschung und Entwicklung. Ziel der Arbeit ist es, zum einen die Kriterien des bilanziellen Ansatzes und der Bewertung für die jeweiligen Rechnungslegungsstandards zu diskutieren und darüber hinaus auf Indikationen für die Berichterstattung des Unternehmens einzugehen. Es wird insbesondere auf die Frage des Ansatzes und der [...]
Kritische W Rdigung Der Bilanzierung Von Forschungs Und Entwicklungskosten Nach Ias 38 Eldorado Bilanzpolitischer M Glichkeiten
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Author : Florian Fiedler
language : de
Publisher: GRIN Verlag
Release Date : 2018-06-13
Kritische W Rdigung Der Bilanzierung Von Forschungs Und Entwicklungskosten Nach Ias 38 Eldorado Bilanzpolitischer M Glichkeiten written by Florian Fiedler and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-06-13 with Business & Economics categories.
Bachelorarbeit aus dem Jahr 2017 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Hochschule Harz - Hochschule für angewandte Wissenschaften (FH) (Lehrstuhl für allgemeine BWL, insbesondere Rechnungswesen), Sprache: Deutsch, Abstract: Verkürzte Produktlebenszyklen, rasante technologische Fortschritte und der Einzug der Digitalisierung fordern von Unternehmen eine erhöhte Risikobereitschaft und immer neue Produktinnovationen in immer kürzerer Zeit ab. Insbesondere die Transformation der „Industrie- zur Wissensgesellschaft“ fördert dabei den Nimbus immaterieller Vermögenswerte als ökonomische Werttreiber. Der Forschung und Entwicklung kommt bei der Erstellung dieser eine herausragende Rolle zu. Im Kontext der gesamtwirtschaftlich wachsenden Bedeutung von Forschung und Entwicklung und den damit verbundenen steigenden Ausgaben auf Unternehmensebene stellt sich aus Sicht der Rechnungslegung die zentrale Frage, inwieweit die aktuellen Bilanzierungsvorschriften den Informationsbedürfnissen der Jahresabschlussadressaten bezüglich des „zentralen Erfolgsfaktor[s]“ der Zukunft nachkommen. Tatsächlich herrscht im Rechnungswesen ein Dissens über den „richtigen“ Bilanzierungsansatz von Forschungs- und Entwicklungkosten. Während in der deutschen Rechnungslegung nach HGB Forschungsaufwendungen nicht aktiviert und Entwicklungskosten wahlweise bilanziert oder als Aufwand erfasst werden können, gilt beispielsweise nach US-GAAP grundsätzlich ein Aktivierungsverbot für Forschungs- und Entwicklungskosten. Die für die vorliegende Arbeit betrachteten IFRS hingegen schreiben eine zwingende Aktivierungspflicht für Entwicklungsaufwendungen bei Erfüllung spezifischer Kriterien vor. Tatsächlich stellen die vom IASB diktierten Vorschriften für selbst geschaffene immaterielle Vermögenswerte in ihrer Suche nach dem Ausgleich zwischen Relevanz und Objektivierung eine Kompromisslösung dar, die Anwendern eine Vielzahl bilanzpolitischer Gestaltungsräume gewährt. Der „heilige Gral des Rechnungswesens“ verkommt nach den Bilanzierungsvorschriften des IAS 38 somit zum „Eldorado bilanzpolitischer Möglichkeiten“ und konterkariert eines der Hauptziele der IFRS, nämlich Vergleichbarkeit von Jahresabschlüssen zu gewährleisten, erheblich. Die vorliegende Arbeit verfolgt zwei Zielsetzungen. Zum einen arbeitet sie im Rahmen einer theoretischen Analyse die Ursachen heraus, die bei der bilanziellen Ersterfassung von Forschungs- und Entwicklungskosten zu einem faktischen Aktivierungswahlrecht für Entwicklungskosten führen. Zum anderen untersucht sie im Rahmen einer empirischen Untersuchung den Umgang IFRS-bilanzierender Unternehmen in Deutschland mit dem faktischen Aktivierungswahlrecht in praxi für die Geschäftsjahre 2012-2016.
International Gaap 2019
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Author : Ernst & Young LLP
language : en
Publisher: John Wiley & Sons
Release Date : 2019-01-14
International Gaap 2019 written by Ernst & Young LLP and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-01-14 with Business & Economics categories.
International GAAP® 2019 is a comprehensive guide to interpreting and implementing International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context and providing insights into how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching IFRS. Written by EYs financial reporting professionals from around the world, this three-volume guide to reporting under IFRS provides a global perspective on the application of IFRS. Complex technical accounting issues are explained clearly and IFRS is set in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world. The 2019 edition of International GAAP® has been fully revised and updated in order to: • Continue to investigate the many implementation issues arising as entities adopt IFRS 9 (Financial Instruments) and IFRS 15 (Revenue from Contracts with Customers). • Explore the complex implementation issues arising as entities adopt, in 2019, IFRS 16 (Leases). • Include an updated chapter on the new insurance contracts standard IFRS 17 (Insurance Contracts), which reflects the recent discussions of the IASB’s Transition Resource Group on implementation issues raised, proposed narrow-scope amendments to IFRS 17 intended by the IASB, and also explores other matters arising as users prepare for the adoption of this standard. • Include an amended chapter on the revised Conceptual Framework, which was published in March 2018. The changes to the Conceptual Framework may affect the application of IFRS in situations where no standard applies to a particular transaction or event. • Address amended standards and new interpretations issued since the preparation of the 2018 edition. • Explain the many other initiatives that are currently being discussed by the IASB and by the IFRS Interpretations Committee and the potential consequential changes to accounting requirements. • Provide insight on the many issues relating to the practical application of IFRS, based on the extensive experience of the book’s authors in dealing with current issues.
Post Merger Management
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Author : Kirsten Meynerts-Stiller
language : en
Publisher: Emerald Group Publishing
Release Date : 2019-10-08
Post Merger Management written by Kirsten Meynerts-Stiller and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-10-08 with Business & Economics categories.
This book pools the current know-how, and closes important knowledge gaps, to offer hands-on advice and practical answers to the many 'how to' questions relating to merger implementation. It provides a crucially important understanding of how to assess the chances of realising synergy potential and evaluate integration risks.
Valuation For Financial Reporting
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Author : Michael J. Mard
language : en
Publisher: John Wiley & Sons
Release Date : 2007-10-19
Valuation For Financial Reporting written by Michael J. Mard and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-10-19 with Business & Economics categories.
Essential procedures for the measurement and reporting of fair value in Financial statements Trusted specialists Michael Mard, James Hitchner, and Steven Hyden present reliable and thorough guidelines, case studies, implementation aids, and sample reports for managers, auditors, and valuators who must comply with the Financial Accounting Standards Board Statement of Financial Accounting Standards Nos. 141, Business Combinations; 142, Goodwill and Other Intangible Assets; 144, Accounting for the Impairment or Disposal of Long-Lived Assets; and the new 157, Fair Value Measurements. This important guide: * Explains the new valuation aspects now required by SFAS No. 157 * Presents the new definition of fair value and certain empirical research * Distinguishes fair value from fair market value * Provides a case study that measures the fair values of intangible assets and goodwill under SFAS Nos. 141 and 157 * Includes a detailed case study that tests the impairment of goodwill and long-lived assets and measures the financial impact of such impairment under SFAS Nos. 142 and 144 * Cross-references and reconciles the valuation industry's reporting standards among all of the valuation organizations * Includes two sample valuation reports, one of which is a new USPAP- compliant PowerPoint? presentation format * Includes implementation aids for controlling the gathering of data necessary for analyses and for guiding the valuation work program
Uncluttered Management Thinking
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Author : Fredmund Malik
language : en
Publisher: Campus Verlag
Release Date : 2011-03-07
Uncluttered Management Thinking written by Fredmund Malik and has been published by Campus Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-03-07 with Business & Economics categories.
Clear language is always also an instrument of clear thinking. By the same token, the clearest sign of wrong thinking - and thus, ultimately, wrong management - is language that lacks clarity. The use of carelessly defined terms can do a lot of damage; the wrong use of certain terms can lead to wrong, sometimes even risky management actions and wrong management decisions. Fredmund Malik points out the psychological, management, and economic errors managers tend to make, and explains how these errors can be avoided; for clear language is a key to right and good management. "Fredmund Malik is the leading expert in the field of management in Europe. He is the most important voice - in theory and practice of management." Peter Drucker "Malik demonstrates how, in extreme cases, the wrong use of fashionable terms can even lead to entrepreneurial disaster." Wirtschaft & Markt "Malik is listened to because management knowledge has never been more important. (...) Malik incessantly cautions against the money-mindedness at those corporations where ›stock speculators, boasters, bluffers, and sometimes even criminals‹ call the shots." Süddeutsche Zeitung
The Benchmarking Book
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Author : Tim Stapenhurst
language : en
Publisher: Routledge
Release Date : 2009-06-04
The Benchmarking Book written by Tim Stapenhurst and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-06-04 with Business & Economics categories.
With growing demands for increased operational efficiency and process improvement in organizations of all sizes, more and more companies are turning to benchmarking as a means of setting goals and measuring performance against the products, services and practices of other organizations that are recognized as leaders. The Benchmarking Book is an indispensable guide to process improvement through benchmarking, providing managers, practitioners and consultants with all the information needed to carry out effective benchmarking studies. Covering everything from essential theory to important considerations such as project management and legal issues, The Benchmarking Book is the ideal step-by-step guide to assessing and improving your company’s processes and performance through benchmarking.
Innovation Performance Accounting
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Author : Wilhelm Schmeisser
language : en
Publisher: Springer Science & Business Media
Release Date : 2010-06-16
Innovation Performance Accounting written by Wilhelm Schmeisser and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-06-16 with Technology & Engineering categories.
For successful innovation in business the responsible managers need a consistent view of the individual processes as well as an assessment of key projects in all phases of the development. Generating new ideas, fast examination of its feasibility requires skilled methods for evaluation of these ideas, plans and especially costs and revenues. Business models, calculation methods and some assessments of certain options are presented by the authors. The ability to identify risks and appropriate responses to misperceptions are important milestones in the innovation process. From analysis of problems to the introduction of market-ready solutions, legal requirements, business demands and risk management systems are discussed. Concepts promoting uniform, binding rules for ratings in the innovation process are treated. The identification of target pricing, target costing and litigation, the evaluation of the solution to calculate risk aspects as tasks in financial management and innovation controlling are part of the content. The authors demonstrate that any innovation in different industries requires a strategic and financial project management. Monetary assessment of the individual processes, a detailed patent portfolio and accounts management for innovation processes are of enormous importance. The book is completed by applications of the Berlin Balanced Scorecard Concept with practical examples from the innovation projects in pharmaceutical and technical business.
International Gaap 2021
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Author : Ernst & Young LLP
language : en
Publisher: John Wiley & Sons
Release Date : 2021-03-08
International Gaap 2021 written by Ernst & Young LLP and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-03-08 with Business & Economics categories.
International GAAP 2021 International GAAP 2021 is a detailed guide to interpreting and implementing International Financial Reporting Standards (IFRS). By setting IFRS in a relevant business context, it provides insights on how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching IFRS. Written by EY financial reporting professionals from around the world, this three-volume guide to reporting under IFRS provides a global perspective on the application of IFRS. The book explains complex technical accounting issues clearly by setting IFRS in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world. Volume 1 contains the following chapters and sections: International GAAP The IASB's Conceptual Framework Presentation of financial statements and accounting policies Non-current assets held for sale and discontinued operations First-time adoption Consolidated financial statements Consolidation procedures and non-controlling interests Separate and individual financial statements Business combinations Business combinations under common control Investments in associates and joint ventures Joint arrangements Disclosure of interests in other entities Fair value measurement Foreign exchange Hyperinflation Intangible assets Property, plant and equipment Investment property Impairment of fixed assets and goodwill Capitalisation of borrowing costs Inventories Index of extracts from financial statements for all three volumes Index of standards for all three volumes Index for all three volumes This book is printed on acid-free paper, responsibly manufactured from well-managed FSC-certified forests and other controlled sources. This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, legal or other professional advice. Please refer to your advisors for specific advice. ey.com/igaap
Adaptive University Structures
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Author : Barbara Sporn
language : en
Publisher: Jessica Kingsley Pub
Release Date : 1999-01-01
Adaptive University Structures written by Barbara Sporn and has been published by Jessica Kingsley Pub this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999-01-01 with Education categories.
This book presents an overview of different disciplines within the universities and their views on adaptation. It also looks at the level of adaptability of universities in Europe and the US.