Intangible assets in Germany and Great Britain: an accounting comparison
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Frankfurt am Main [u.a.]
Lang
1998
|
| Schriftenreihe: | [Europäische Hochschulschriften / 5]
2376 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 262 S. |
| ISBN: | 3631339933 |
Internformat
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| 245 | 1 | 0 | |a Intangible assets in Germany and Great Britain |b an accounting comparison |c Anat Blodinger |
| 264 | 1 | |a Frankfurt am Main [u.a.] |b Lang |c 1998 | |
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| 490 | 1 | |a [Europäische Hochschulschriften / 5] |v 2376 | |
| 502 | |a Zugl.: Frankfurt (Main), Univ., Diss., 1998 | ||
| 650 | 4 | |a Intangible property -- Germany -- Accounting | |
| 650 | 4 | |a Intangible property -- Great Britain -- Accounting | |
| 650 | 4 | |a Accounting -- Standards -- Germany | |
| 650 | 4 | |a Accounting -- Standards -- Great Britain | |
| 650 | 0 | 7 | |a Immaterieller Anlagewert |0 (DE-588)4161343-0 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Bilanz |0 (DE-588)4006566-2 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Immaterielles Wirtschaftsgut |0 (DE-588)4072737-3 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Bilanzierungsgrundsätze |0 (DE-588)4069454-9 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Jahresabschluss |0 (DE-588)4162679-5 |2 gnd |9 rswk-swf |
| 651 | 4 | |a Deutschland | |
| 651 | 4 | |a Großbritannien | |
| 651 | 7 | |a Deutschland |0 (DE-588)4011882-4 |2 gnd |9 rswk-swf | |
| 651 | 7 | |a Großbritannien |0 (DE-588)4022153-2 |2 gnd |9 rswk-swf | |
| 655 | 7 | |0 (DE-588)4113937-9 |a Hochschulschrift |2 gnd-content | |
| 689 | 0 | 0 | |a Deutschland |0 (DE-588)4011882-4 |D g |
| 689 | 0 | 1 | |a Immaterielles Wirtschaftsgut |0 (DE-588)4072737-3 |D s |
| 689 | 0 | 2 | |a Bilanz |0 (DE-588)4006566-2 |D s |
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| 689 | 0 | |5 DE-604 | |
| 689 | 1 | 0 | |a Deutschland |0 (DE-588)4011882-4 |D g |
| 689 | 1 | 1 | |a Immaterieller Anlagewert |0 (DE-588)4161343-0 |D s |
| 689 | 1 | 2 | |a Jahresabschluss |0 (DE-588)4162679-5 |D s |
| 689 | 1 | 3 | |a Großbritannien |0 (DE-588)4022153-2 |D g |
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Datensatz im Suchindex
| _version_ | 1807501115326988288 |
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| adam_text |
7
CONTENT
LIST
OF
ABBREVIATIONS
.
13
LIST
OF
TABLES
.
17
CHAPTER
I:
INTRODUCTION.
19
1.
STATEMENT
OF
PURPOSE
.
19
2.
THE
NEED
FOR
AN
INTERNATIONAL
HARMONISATION
OF
ACCOUNTING
STANDARDS
.
19
3.
THE
RELEVANCE
OF
INTANGIBLE
ASSETS
FOR
THE
INTERNATIONAL
ACCOUNTING
STANDARDS
HARMONISATION
PROCESS
.
22
4.
PAST
STUDIES
.
23
5.
METHODOLOGY.
25
CHAPTER
II:
COMPARISON
OF
CURRENT
ACCOUNTING
REGULATION
IN
GERMANY
AND
GREAT
BRITAIN
.
31
1.
OVERVIEW
OF
RECOGNITION
CONCEPTS
IN
GERMANY
AND
GREAT
BRITAIN
.
31
2.
ACCOUNTING
TREATMENT
OF
INTANGIBLE
FIXED
ASSETS
IN
GERMANY.
33
2.1
DEFINITIONS/DELIMITATION
CRITERIA
.
33
2.1.1
ASSET
.
33
DELIMITATION
CRITERIA
2.1.1.1
SEPARATE
MARKETABILITY.
36
2.1.1.2
GENERAL
DISPOSABILITY.
43
2.1.1.3
SEPARATE
ASSESSABILITY
.
46
2.1.1.4
THE
EXISTENCE
OF
A
VALUE
.
49
2.1.1.5
SEPARATE
USABILITY
.
51
2.1.1.6
SEPARATE
ENFORCEABILITY
BY
EXECUTION
.
53
2.1.2
INTANGIBLE
ASSET
.
57
2.2
RECOGNITION
RULES
.
61
8
2.2.1
DISTINCTION
BETWEEN
ACQUIRED
AND
INTERNALLY
GENERATED
INTANGIBLE
FIXED
ASSETS
.
61
2.2.1.1
SPECIFICATION
OF
THE
CRITERION
'
ACQUISITION
FOR
CONSIDERATION
'
.
63
2.2.1.2
REASONS
FOR
THE
CRITERION
'
ACQUISITION
FOR
CONSIDERATION
'
.
71
2.2.1.3
PROBLEMS
WITH
THE
CRITERION
'
ACQUISITION
FOR
CONSIDERATION
'
.
74
2.2.1.3.1
INTANGIBLE
FIXED
ASSETS
AS
CONTRIBUTIONS
.
75
2.2.1.3.2
ASSET
DEAL
WITHIN
A
GROUP
.
80
2.2.1.3.3
GROUP
ACQUISITION
OF
INTANGIBLE
FIXED
ASSETS
.
81
2.3
VALUATION
RULES
.
84
2.3.1
SEPARATELY
IDENTIFIABLE
INTANGIBLE
FIXED
ASSETS
.
86
2.3.2
GOODWILL
IN
INDIVIDUAL
ACCOUNTS
.
87
2.3.3
GOODWILL
IN
GROUP
ACCOUNTS
.
88
3.
ACCOUNTING
TREATMENT
OF
INTANGIBLE
FIXED
ASSETS
IN
GREAT
BRITAIN
.
92
3.1
DEFINITIONS
.
92
3.1.1
ASSET
.
92
3.1.1.1
FUTURE
ECONOMIC
BENEFITS
.
92
3.1.1.2
CONTROL
.
94
3.1.1.3
TRANSACTION
OR
EVENT
GIVING
RISE
TO
CONTROL
.
96
3.1.2
INTANGIBLE
ASSET
.
97
3.2
RECOGNITION
RULES
.
99
3.2.1
DEVELOPMENT
COSTS
.
99
3.2.2
CONCESSIONS,
PATENTS,
TRADE
MARKS
AND
SIMILAR
RIGHTS
AND
ASSETS.
101
3.2.3
GOODWILL
.
110
3.3
VALUATION
RULES
.
113
3.3.1
DEVELOPMENT
COSTS
.
113
9
3.3.2
CONCESSIONS,
PATENTS,
TRADE
MARKS,
SIMILAR
RIGHTS
AND
ASSETS
AND
GOODWILL
.
115
3.3.2.1
HISTORICAL
EXPLANATION
OF
THE
VALUATION
RULES
INCORPORATED
IN
FRED
12
'
GOODWILL
AND
INTANGIBLE
ASSETS
'
.
122
3.3.3
ALTERNATIVE
VALUATION
RULES
.
125
4.
COMPARISON
OF
THE
ACCOUNTING
TREATMENT
OF
INTANGIBLE
FIXED
ASSETS
IN
GERMANY
AND
GREAT
BRITAIN
.
128
4.1
COMPARISON
OF
THE
DELIMITATION
CRITERIA/DEFINITIONS
OF
ASSETS
AND
INTANGIBLE
FIXED
ASSETS
.
128
4.2
COMPARISON
OF
THE
RECOGNITION
RULES
FOR
INTANGIBLE
FIXED
ASSETS
.
133
4.3
COMPARISON
OF
THE
VALUATION
RULES
FOR
INTANGIBLE
FIXED
ASSETS
.
137
CHAPTER
III:
INVESTIGATION
OF
THE
PRESUMED
LINK
BETWEEN
DIVERGENT
ENVIRONMENTAL
FACTORS
AND
INTERNATIONAL
DIFFERENCES
IN
ACCOUNTING
RULES
FOR
INTANGIBLE
FIXED
ASSETS
.
147
1.
ENVIRONMENTAL
DETERMINISM
THEORY.
147
2.
PRESENTATION
AND
COMPARISON
OF
ENVIRONMENTAL
FACTORS
IN
GERMANY
AND
GREAT
BRITAIN
.
148
2.1
LEGAL
SYSTEM
.
148
2.1.1
GERMANY
.
148
2.1.2
GREAT
BRITAIN
.
153
2.1.3
COMPARISON
.
158
2.2
TAX
SYSTEM
.
160
2.2.1
GERMANY
.
160
2.2.2
GREAT
BRITAIN
.
164
10
2.2.3
COMPARISON
.
166
2.3
CAPITAL
MARKET
STRUCTURE
.
169
2.3.1
GERMANY.
169
2.3.2
GREAT
BRITAIN
.
172
2.3.3
COMPARISON
.
173
3.
EVALUATION
OF
THE
ENVIRONMENTAL
FACTORS
'
INFLUENCE
ON
THE
ACCOUNTING
TREATMENT
OF
INTANGIBLE
FIXED
ASSETS
.
178
3.1
INFLUENCE
OF
THE
ENVIRONMENTAL
FACTORS
ON
THE
DEFINITION
AND
RECOGNITION
LEVEL
.
178
3.1.1
INFLUENCE
OF
THE
ENVIRONMENTAL
FACTORS
ON
THE
DEFINITION
AND
RECOGNITION
LEVEL
IN
GERMANY.
179
3.1.2
INFLUENCE
OF
THE
ENVIRONMENTAL
FACTORS
ON
THE
DEFINITION
AND
RECOGNITION
LEVEL
IN
GREAT
BRITAIN
.
186
3.2
INFLUENCE
OF
THE
ENVIRONMENTAL
FACTORS
ON
THE
VALUATION
LEVEL
.
192
3.2.1
INFLUENCE
OF
THE
ENVIRONMENTAL
FACTORS
ON
THE
VALUATION
LEVEL
IN
GERMANY.
192
3.2.2
INFLUENCE
OF
THE
ENVIRONMENTAL
FACTORS
ON
THE
VALUATION
LEVEL
IN
GREAT
BRITAIN
.
201
CHAPTER
IV:
RESULTS
.
215
1.
IMPLICATIONS
FOR
THE
FEASIBILITY
OF
AN
INTERNATIONAL
HARMONISATION
OF
ACCOUNTING
STANDARDS
.
215
1.1
THE
FEASIBILITY
OF
AN
ACCOUNTING
STANDARDS
HARMONISATION
ON
THE
DEFINITION
LEVEL
.
215
1.2
THE
FEASIBILITY
OF
AN
ACCOUNTING
STANDARDS
HARMONISATION
ON
THE
RECOGNITION
LEVEL
.
217
11
1.2.1
SEPARATELY
IDENTIFIABLE
INTANGIBLE
FIXED
ASSETS
.
217
1.2.2
GOODWILL
.
221
1.3
THE
FEASIBILITY
OF
AN
ACCOUNTING
STANDARDS
HARMONISATION
ON
THE
VALUATION
LEVEL
.
223
2.
CONCLUDING
REMARKS
.
228
BIBLIOGRAPHY.
235
INDEX
OF
JUDGEMENTS
.
259
PRONOUNCEMENTS
OF
THE
ACCOUNTING
STANDARDS
COMMITTEE
(ASC).
261
PRONOUNCEMENTS
OF
THE
ACCOUNTING
STANDARDS
BOARD
(ASB)
.
262
PRONOUNCEMENTS
OF
THE
INTERNATIONAL
ACCOUNTING
STANDARDS
COMMITTEE
(IASC)
.
262 |
| any_adam_object | 1 |
| author | Blodinger, Anat |
| author_facet | Blodinger, Anat |
| author_role | aut |
| author_sort | Blodinger, Anat |
| author_variant | a b ab |
| building | Verbundindex |
| bvnumber | BV012132634 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5681 |
| callnumber-raw | HF5681.I55B58 1998 |
| callnumber-search | HF5681.I55B58 1998 |
| callnumber-sort | HF 45681 I55 B58 41998 |
| callnumber-subject | HF - Commerce |
| classification_rvk | QP 824 |
| ctrlnum | (OCoLC)614453344 (DE-599)BVBBV012132634 |
| dewey-full | 657/.721 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657/.7 21 |
| dewey-search | 657/.7 21 |
| dewey-sort | 3657 17 221 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Thesis Book |
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| genre | (DE-588)4113937-9 Hochschulschrift gnd-content |
| genre_facet | Hochschulschrift |
| geographic | Deutschland Großbritannien Deutschland (DE-588)4011882-4 gnd Großbritannien (DE-588)4022153-2 gnd |
| geographic_facet | Deutschland Großbritannien |
| id | DE-604.BV012132634 |
| illustrated | Not Illustrated |
| indexdate | 2024-08-16T00:16:28Z |
| institution | BVB |
| isbn | 3631339933 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-008217217 |
| oclc_num | 614453344 |
| open_access_boolean | |
| owner | DE-355 DE-BY-UBR DE-12 DE-19 DE-BY-UBM DE-521 DE-634 |
| owner_facet | DE-355 DE-BY-UBR DE-12 DE-19 DE-BY-UBM DE-521 DE-634 |
| physical | 262 S. |
| publishDate | 1998 |
| publishDateSearch | 1998 |
| publishDateSort | 1998 |
| publisher | Lang |
| record_format | marc |
| series2 | [Europäische Hochschulschriften / 5] |
| spelling | Blodinger, Anat Verfasser aut Intangible assets in Germany and Great Britain an accounting comparison Anat Blodinger Frankfurt am Main [u.a.] Lang 1998 262 S. txt rdacontent n rdamedia nc rdacarrier [Europäische Hochschulschriften / 5] 2376 Zugl.: Frankfurt (Main), Univ., Diss., 1998 Intangible property -- Germany -- Accounting Intangible property -- Great Britain -- Accounting Accounting -- Standards -- Germany Accounting -- Standards -- Great Britain Immaterieller Anlagewert (DE-588)4161343-0 gnd rswk-swf Bilanz (DE-588)4006566-2 gnd rswk-swf Immaterielles Wirtschaftsgut (DE-588)4072737-3 gnd rswk-swf Bilanzierungsgrundsätze (DE-588)4069454-9 gnd rswk-swf Jahresabschluss (DE-588)4162679-5 gnd rswk-swf Deutschland Großbritannien Deutschland (DE-588)4011882-4 gnd rswk-swf Großbritannien (DE-588)4022153-2 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Deutschland (DE-588)4011882-4 g Immaterielles Wirtschaftsgut (DE-588)4072737-3 s Bilanz (DE-588)4006566-2 s Großbritannien (DE-588)4022153-2 g DE-604 Immaterieller Anlagewert (DE-588)4161343-0 s Jahresabschluss (DE-588)4162679-5 s Bilanzierungsgrundsätze (DE-588)4069454-9 s 5] [Europäische Hochschulschriften 2376 (DE-604)BV000001798 2376 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008217217&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Blodinger, Anat Intangible assets in Germany and Great Britain an accounting comparison Intangible property -- Germany -- Accounting Intangible property -- Great Britain -- Accounting Accounting -- Standards -- Germany Accounting -- Standards -- Great Britain Immaterieller Anlagewert (DE-588)4161343-0 gnd Bilanz (DE-588)4006566-2 gnd Immaterielles Wirtschaftsgut (DE-588)4072737-3 gnd Bilanzierungsgrundsätze (DE-588)4069454-9 gnd Jahresabschluss (DE-588)4162679-5 gnd |
| subject_GND | (DE-588)4161343-0 (DE-588)4006566-2 (DE-588)4072737-3 (DE-588)4069454-9 (DE-588)4162679-5 (DE-588)4011882-4 (DE-588)4022153-2 (DE-588)4113937-9 |
| title | Intangible assets in Germany and Great Britain an accounting comparison |
| title_auth | Intangible assets in Germany and Great Britain an accounting comparison |
| title_exact_search | Intangible assets in Germany and Great Britain an accounting comparison |
| title_full | Intangible assets in Germany and Great Britain an accounting comparison Anat Blodinger |
| title_fullStr | Intangible assets in Germany and Great Britain an accounting comparison Anat Blodinger |
| title_full_unstemmed | Intangible assets in Germany and Great Britain an accounting comparison Anat Blodinger |
| title_short | Intangible assets in Germany and Great Britain |
| title_sort | intangible assets in germany and great britain an accounting comparison |
| title_sub | an accounting comparison |
| topic | Intangible property -- Germany -- Accounting Intangible property -- Great Britain -- Accounting Accounting -- Standards -- Germany Accounting -- Standards -- Great Britain Immaterieller Anlagewert (DE-588)4161343-0 gnd Bilanz (DE-588)4006566-2 gnd Immaterielles Wirtschaftsgut (DE-588)4072737-3 gnd Bilanzierungsgrundsätze (DE-588)4069454-9 gnd Jahresabschluss (DE-588)4162679-5 gnd |
| topic_facet | Intangible property -- Germany -- Accounting Intangible property -- Great Britain -- Accounting Accounting -- Standards -- Germany Accounting -- Standards -- Great Britain Immaterieller Anlagewert Bilanz Immaterielles Wirtschaftsgut Bilanzierungsgrundsätze Jahresabschluss Deutschland Großbritannien Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008217217&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV000001798 |
| work_keys_str_mv | AT blodingeranat intangibleassetsingermanyandgreatbritainanaccountingcomparison |