Abstract

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Inhaltsverzeichnis

Abk  ürzungsverzeichnis  9

Abbildungsverzeichnis  9,  

Tabellenverzeichnis   

9  ,,  

1  Einführung  

   1.1

1.2  Zielsetzung der Arbeit und Gang der Arbeit  

2  Bilanzierungsvorschriften für Vermögensgegenstände des Anlagevermögens  

2.1  HGB-Grundsätze für Vermögensgegenstände des Anlagevermögen  

2.1.1  Grundzüge der HGB-Vorschriften  

   2.1.2

2.1.3  Bilanzierung des Anlagevermögens nach HGB  

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   2.2

2.2.1  Grundlegendes, Aufbau und Wirkungsweise  

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2.2.2  Bilanzierung des Anlagevermögens nach IRFS  

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   2.3

2.3.1  Einführung  

2.3.2  Änderungen im Überblick  

~ II ~

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3 Immaterielle Vermögensgegenstände

3.1 Begriff und Arten des immateriellen Vermögensgegenstandes nach HGB

3.1.1 Begriffliche Grundlagen nach HGB

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3.1.2 Arten immaterieller Wirtschaftsgüter nach HGB

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$Q]DKOXQJHQ 3.2 Der Begriff des immateriellen Vermögensgegenstandes nach IFRS

3.3 Begriffsunterschiede

4 Bilanzierung von selbst erstellten immateriellen Vermögensgegenständen

4.1

4.2 Die Bilanzierung nach den International Financial Reporting Standards

4.2.1 Ansatzkriterien von selbst erstellten immateriellen Vermögenswerten

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4.3.1 Bilanzierung dem Grunde nach

4.3.2 Bilanzierung der Höhe nach

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4.3.4 Übergangsregelungen

5 Fallbeispiel zur Bilanzierung von selbst erstellten immateriellen Vermögensgegenständen

5.1

5.2 Sachverhalt

5.3

5.4 Lösung nach IFRS

5.5

5.6 Zusammenfassung der Lösungsansätze

6 Schlussbetrachtung und Ausblick

~ IV ~

Literaturverzeichnis 9,,,

Rechtsquellenverzeichnis ;,,,

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Tabellenverzeichnis

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1 Einführung

1.1 Vorbetrachtung

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2 Bilanzierungsvorschriften für Vermögensgegenstände des An-

lagevermögens

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N ÄDas Gut muss selbstständig verwertbar sein im Sinne eines daraus entstehenden Schuldendeckungsbeitrags. Die selbstständige Verwertbarkeit ist gegeben, wenn eine Sache, ein Recht oder ein wirtschaftlicher Wert veräußert oder Dritten außerhalb des eigenen Unternehmens zur Nutzung gegen Entgelt überlassen werden kann.“ 13

N „Das Gut muss bilanziell greifbar sein. Die bilanzielle Greifbarkeit ist gegeben, wenn ein Gut einen abgrenzbaren und durch getätigte Ausgaben objektivierten Wert innerhalb des gesamten Vermögens des Unternehmens verkörpert. Dieses bedeutet, dass das Gut bei einer fiktiven Veräußerung des gesamten Unternehmens mit dessen anschließender Fortführung weiterhin als Einzelheit ins Gewicht fallen muss und sich nicht als goodwill ins Allgemeine verflüchtigen darf.“ 14

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