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Der Greenfield Approach: Ein geeigneter Ansatz zur Bewertung von Mobilfunklizenzen?
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ISBN10: 3656210888
ISBN13: 9783656210887
Publisher: Grin Verlag
Published: Jun 6 2012
Pages: 28
Weight: 0.11
Height: 0.07 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783656210887
Publisher: Grin Verlag
Published: Jun 6 2012
Pages: 28
Weight: 0.11
Height: 0.07 Width: 5.83 Depth: 8.27
Language: German
Studienarbeit aus dem Jahr 2006 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,7, Technische Universität Berlin (Institut für Betriebswirtschaftslehre - Fachgebiet Rechnungslegung ), Veranstaltung: Seminar Rechnungslegung, Sprache: Deutsch, Abstract: Betrachtung der deutschen Mobilfunkgeschichte, sowie eine ausführliche Darlegung der Bewertung von Mobilfunklizenzen, als Repräsentanten von immateriellen Vermögenswerten, gemä IFRS. Im Rahmen der Erstbewertung und der Folgebewertung, werden anschlie end drei Konzepte zur Fair-Value-Bewertung beschrieben. Zum Abschluss soll im Zuge eines Fazits, die Eignung des Greenfield Approach bzw. möglicher, im Vorfeld genannter, Alternativen betrachtet werden. Diese Arbeit beschäftigt sich mit dem Thema der Bewertung von Mobilfunklizenzen, im speziellen mit der Frage, ob sich der Greenfield Approach, als eine solche Möglichkeit zur Bewertung eignet. Aus diesem Grund soll zu Beginn der Begriff der Lizenz geklärt werden. Der Definition folgt eine Betrachtung der deutschen Mobilfunkgeschichte, sowie eine ausführliche Darlegung der Bewertung von Mobilfunklizenzen, als Repräsentanten von immateriellen Vermögenswerten, gemä IFRS. Im Rahmen der Erstbewertung und der Folgebewertung, werden anschlie end drei Konzepte zur Fair-Value-Bewertung beschrieben. In einem, dem Kapitalwertorientierten Ansatz, ist der Greenfield Approach anzusiedeln. Zum Abschluss soll im Zuge eines Fazits, die Eignung des Greenfield Approach bzw. möglicher, im Vorfeld genannter, Alternativen betrachtet werden.
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