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Ermessensspielräume Bei Der Fair-Value-Ermittlung Immaterieller Vermögenswerte: Eine Empirische Analyse
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ISBN10: 3834923176
ISBN13: 9783834923172
Publisher: Gabler Verlag
Published: Sep 28 2010
Pages: 166
Weight: 0.50
Height: 0.40 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783834923172
Publisher: Gabler Verlag
Published: Sep 28 2010
Pages: 166
Weight: 0.50
Height: 0.40 Width: 5.83 Depth: 8.27
Language: German
Geleitwort Die bilanzielle Abbildung von Unternehmenserwerben zählt zweifellos zu den anspruchsvollsten Aufgaben, die Unternehmen, die einen Konzemabschluss nach IFRS aufstellen müssen, zu bewältigen haben. Die Regeln zum sogenannten Merger IFRS 3 zielenvor allem daraufab möglichst viele, beim erworbenen Accounting nach Unternehmen bisher nicht bilanzierte immaterielle Vermögenswerte im Rahmen der Kaufpreisallokation weitgehend aus dem Goodwill heraus zu lösen und nicht in dieser nebulösen Restgrö e aufgehen zu lassen. Damit verfolgt der IASB insbesondere das Ziel, die Transparenz von Unternehmensakquisitionenzu erhöhen. Allerdings gehen mit der Bewertung immaterieller Vermögenswerte, wie etwa Markennamen, Kundenbeziehungen oder Technologien erhebliche Ermessensspielräume einher, da aktive Märkte für solche Werte zumeist nicht existieren und die beizulegenden Zeitwerte (Fair Value Konzeption) demzufolge mittels zukunftsorientierter Barwertverfahren synthetisch ermittelt werden müssen. In diesem Zusammenhang geht Michael Kramer im Rahmen einer empirischen Untersuchung der Frage nach, ob sich in der Bewertungspraxis bereits homogene Ausprägungen der ma geblichen Bewertungsparameter herausgebildet haben. Wäre dies der Fall, müsste die bisher im Schrifttum vorgebrachte Kritik an der Kaufpreisallokation im Allgemeinen und der Fair Value Bewertung immaterieller Vermögenswerte imSpeziellenin einem anderen Lichtbetrachtetwerden.
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