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Die Bilanzierung des Goodwills nach IFRS (Instant Digital Access Code Only)
- Edition : 1st, 2015
- Author(s) : Bettina Beyer
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Die Bilanzierung des Goodwills nach IFRS (Instant Digital Access Code Only)
- ISBN: 9783658106706
- SKU: 260461V
- Format: VitalSource eBook/PDF
- Instant Access!
Bettina Beyer untersucht einen viel diskutierten Posten der Bilanz – den Geschäfts- oder Firmenwert (Goodwill). Die Autorin greift für die Studie auf die gesamte anglo-amerikanische Bilanztheorie – von ihren Anfängen um 1900 bis in die Neuzeit, – sowie auf die Regulation durch CAP, APB, FASB, IASC und IASB zurück. Sie bezieht die Ergebnisse der bedeutendsten empirischen Untersuchungen zum Goodwill ein, insbesondere aus den Bereichen der Wertrelevanzstudien, Event Studies, behavioristische Studien, sowie IOS-Studien.