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
Help
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
In der heutigen globalen Wirtschaft stellen strategische Unternehmensbernahmen eine vielfach angewandte Manahme dar, um dem zunehmenden Wettbewerbsdruck zu entgegnen und die internationale Wettbewerbsposition zu strken. Mit der konstanten Intensivierung dieser Aktivitten nimmt die wertmige Bedeutung der Geschfts oder Firmenwerte in den Bilanzen nationaler und internationaler Unternehmen stetig zu. Diese zentrale Bedeutung in der externen Rechnungslegung geht mit einer hohen Relevanz der den Geschfts oder Firmenwert betreffenden Bilanzierungsvorschriften einher, wodurch diese einen erheblichen Einfluss auf die Darstellung der Vermgens, Finanz und Ertragslage der Unternehmen ausben. Vor diesem Hintergrund behandelt diese Untersuchung die Ansatz, Bewertungs und Ausweisvorschriften des Geschfts oder Firmenwertes sowohl aus Sichtweise des Handelsgesetzbuches unter Bercksichtigung des Bilanzrechtsmodernisierungsgesetzes als auch aus der Sicht der International Financial Reporting Standards. Zudem werden die daraus gewonnen Erkenntnisse durch eine Untersuchung der Geschftsberichte der Unternehmen des Deutschen Aktienindex der tatschlichen Bilanzierungspraxis gegenbergestellt, um einen Rckschluss auf die Entscheidungsrelevanz und Zuverlssigkeit der Rechnungslegung zu gewinnen.
⚠️ WARNING (California Proposition 65):
This product may contain chemicals known to the State of California to cause cancer,
birth defects, or other reproductive harm.
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⚠️ California Proposition 65 Warning: Some products sold on this website may expose you to chemicals known to the State of California to cause cancer, birth defects, or other reproductive harm. For more information, visit www.P65Warnings.ca.gov.
