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Immaterielle Vermögenswerte und Vermögensgegenstände. Ein Vergleich zwischen IFRS und HGB (German Edition)

Christoph Werner




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 |  2015-02-24 |  2015-02-24 | File type: PDF

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Studienarbeit aus dem Jahr 2015 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Fachhochschule der Wirtschaft Paderborn, Veranstaltung: IFRS, Sprache: Deutsch, Abstract: Die folgenden Ausführungen bieten einen Vergleich zwischen den Regelungen zu Immateriellen Vermögenwerten und -gegenständen nach HGB und IFRS. Dabei wird zunächst auf die Definition der beiden Begriffe eingegangen, um danach die Ansatzkriterien nach IFRS und HGB...

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