Die Behandlung des Goodwill nach Handelsrecht und IASIFRS (German Edition),Used

Die Behandlung des Goodwill nach Handelsrecht und IASIFRS (German Edition),Used

SKU: SONG3640560264
Categories : Arts & Photography
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Delivery time: 3-5 business days (USA)
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Categories : Arts & Photography, instock products only
Tags : Books, Grin Publishing, Julian J, paperback, Used

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Studienarbeit aus dem Jahr 2010 im Fachbereich BWL Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, FOM Hochschule fur Oekonomie & Management gemeinnutzige GmbH, Marl fruher Fachhochschule, Sprache: Deutsch, Abstract: Auf Grund der steigenden Anzahl von Unternehmenskaufen und zusammenschlussen kommt dem sogenannten Goodwill eine immer grosser werdende Bedeutung zu. Ein weiterer Grund liegt auch in dem stetig wachsenden Dienstleistungssektor und der Hochtechnologiegesellschaft, wohingegen der Industriesektor schrumpft. Der Goodwill wird als Unterschiedsbetrag zwischen dem Kaufpreis und dem Differenzbetrag zwischen Vermogen und Schulden definiert. Die Entwicklung des Marktes im Hinblick auf die Unternehmen und deren Bilanzierung hat zur Folge, dass die Bedeutung von materiellen Produktionsfaktoren mehr abnimmt und die immateriellen Vermogenswerte immer wichtiger werden. In den letzten Jahren und Monaten wird standig uber Ubernahmen und Fusionen spekuliert. Als Beispiel sei die Fusion des Unternehmens Black & Decker mit Stanley Works zu Stanley Black & Decker erwahnt. In diesem Zusammenhang haben die Moglichkeiten bei der Bilanzierung des Firmenwertes einen immer hoheren Stellenwert erlangt. Demnach muss zwischen den verschiedenen Rechnungslegungsvorschriften unterschieden werden, die wesentliche Unterschiede in der Behandlung und Bilanzierung des Goodwills aufweisen. Die Ursache darin liegt bei der unterschiedlichen Grundauslegung der beiden Rechnungslegungsvorschriften des deutschen HGB, welches den Glaubigerschutz in den Vordergrund stellt und mit dem am 29. Mai 2009 erschienenen Bilanzmodernisierungsgesetz (BilMoG) modernisiert wurde, und den International Accounting Standards (IAS) / International Financial Reporting Standards (IFRS), die ...

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Shipping & Returns

Shipping
We ship your order within 2–3 business days for USA deliveries and 5–8 business days for international shipments. Once your package has been dispatched from our warehouse, you'll receive an email confirmation with a tracking number, allowing you to track the status of your delivery.

Returns
To facilitate a smooth return process, a Return Authorization (RA) Number is required for all returns. Returns without a valid RA number will be declined and may incur additional fees. You can request an RA number within 15 days of the original delivery date. For more details, please refer to our Return & Refund Policy page.

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This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).

Warranty

We provide a 2-year limited warranty, from the date of purchase for all our products.

If you believe you have received a defective product, or are experiencing any problems with your product, please contact us.

This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).

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