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Akquisitionsmethode und Bewertung immaterieller Vermgenswerte

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Product Details

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783658010669
Condition
New
Product Description

Die Bewertung immaterieller Vermgenswerte bei Unternehmensbernahme nach IFRS 3 stellt eine groe Herausforderung dar und bietet gleichzeitig ein hohes Potenzial fr Bilanzpolitik. Neben der meist sehr subjektiven Ableitung der Bewertungsparameter ist die werterhhende Integration steuerlicher Abschreibungsvorteile in den Fair Value immaterieller Vermgenswerte (sog. Tax Amortization Benefits) strittig. Um diese Regelungslcke zu schlieen, bedarf es einer gesamtheitlichen Betrachtung auf theoretischer Ebene, welche der Interdisziplinaritt des Themas gerecht wird. Diese betrifft die Ebenen der Bewertung, der Steuer und der Konzernrechnungslegung. Neben der modelltheoretischen Analyse, welche den numerischen Effekt des TABs zeigt, wird dabei ein Entscheidungsbaum zum Ansatz des TAB entwickelt.

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