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If you have any questions, you are always welcome to contact us. We'll get back to you as soon as possible, withing 24 hours on weekdays.
Customer service
All questions about your order, return and delivery must be sent to our customer service team by e-mail at yourstore@yourdomain.com
Sale & Press
If you are interested in selling our products, need more information about our brand or wish to make a collaboration, please contact us at press@yourdomain.com
Masterarbeit aus dem Jahr 2006 im Fachbereich BWL Allgemeines, Note: akzeptiert und besttigt., Marmara niversitesi (Marmara Uni. Institut fr Sozialwissenschaften), Sprache: Deutsch, Abstract: Die auffallende Zunahme von Unternehmenszusammenschlssen, erhhende Wettbewerbsintensitt, steigende Globalisierung der Kapitalmrkte und schnelle technologische Entwicklungen haben einerseits im Rahmen der Rechnungslegung zu bedeutenden Vernderungen gefhrt. Dementsprechend werden auf den internationalen Kapitalmrkten, entweder die International Accounting/Financial Reporting Standards (IAS/IFRS) oder die US amerikanische Rechnungslegung (US GAAP) als Rechnungslegungsstandards verlangt. Die steigende Tendenz von (multinationalen) Unternehmen zu einer Bilanzierung gem internationaler Regeln (IAS/IFRS oder US GAAP); anstatt lokaler/nationaler Rechnungslegungssysteme; wird mit besserer internationaler Vergleichbarkeit der Abschlsse, transparenter Berichterstattung, Befriedigung der Informationsbedrfnisse von internationalen Aktionren sowie Erzeilung neuer potenzieller Investoren begrndet. Andererseits rcken oben erwhnte markante Vernderungen im Unternehmensfeld, immaterielle Vermgenswerte beim Aufbau von Wettbewerbsvorteilen immer strker im Vordergrund.1 Die wichtigsten Produktionsfaktoren entwickelter Mrkten sind heutzutage unsichtbar, weil physische und monetre Vermgenswerte nur einen geringen Bestandteil des Unternehmenswertes erklren knnen. Vielmehr liefern immaterielle Vermgenswerte z.B. Patente, Lizenzen, Marken, Konzessionen, Computersoftware, Kundenbeziehungen, Urheberrechte, Mitarbeiterqualifikationen, Strategie und Prozessqualitt usw. einen schnell wachsenden Beitrag zur Wettbewerbsfhigkeit der betreffenden Unternehmen. Zwar sind die Informationen ber immaterielle Vermgenswerte in Jahresabschlssen lediglich unzureichend vorhanden aber werden zurzeit massiv in diese Werte investiert.2 So ist beispielsweise in den letzten vier
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birth defects, or other reproductive harm.
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