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Die Bilanzierung von immateriellen Vermögenswerten mit unbestimmter Nutzungsdauer nach HGB und IFRS (German Edition)

Alexander Deist




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 |  2015-04-21 |  2015-04-21 | File type: PDF

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Bachelorarbeit aus dem Jahr 2014 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Fachhochschule Erfurt, Sprache: Deutsch, Abstract: Durch die stetig steigende Bedeutung der immateriellen Vermögenswerte in den letzten Jahrzehnten ist es nur verständlich, dass auch die Nachfrage gegenüber den Gesetzgebern und Rechnungslegungsinstitutionen nach geeigneten Aktivierungskriterien und Bewertungsmethoden gestiegen ist. Die deutsche Gesetzge...

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