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Unternehmenswertorientierung in Konzernrechnungslegung und Controlling

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Springer Nature
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N/A
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GTIN
9783834909800
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Product Description

In jngerer Vergangenheit wird die Eignung des Werthaltigkeitstests gem Impairment of Assets (IAS 36) als Controllingansatz diskutiert. Jrg Schumann untersucht die Mglichkeiten und Grenzen einer Konvergenz zwischen dem Impairment of Assets sowie dem unternehmenswertorientierten Controlling. Er entwickelt dafr ein System eines bereichs- und unternehmenswertorientierten Controlling, bestehend aus einer bereichsbezogenen Unternehmensbewertung und Performancemessung, und analysiert IAS 36 aus der Unternehmensbewertungsperspektive. Auf dieser Basis errtert der Autor, ob und inwiefern der Value in Use als bereichsbezogener Unternehmenswert fr interne Zwecke dienen kann und diskutiert eine adquate retro- und prospektive Performancemessung nach Unternehmensbernahmen unter Bercksichtigung des Goodwill.

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