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Die Bewertung des "Goodwill" auf Basis des "Fair Value" abzüglich Veräußerungskosten im Unterschied zum "Value in Use" (German Edition)


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 |  2015-05-22 |  2015-05-22 | File type: PDF

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Studienarbeit aus dem Jahr 2015 im Fachbereich BWL - Controlling, Note: 2,0, Ruhr-Universität Bochum, Sprache: Deutsch, Abstract: Zweifelsohne kann festgestellt werden, dass der Wertminderungstest nach IAS 36 dem Bilanzierenden eine Vielzahl bilanzpolitischer Möglichkeiten bietet. Dazu trägt die Systematik des Wertminderungstests einen wesentlichen Teil bei.

Diese läuft auf eine Durchbrechung des Einzelbewertungsgrundsatzes hinaus und erfo...

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