Meaning of Intangible Assets in Annual Financial Statement according to IFRS

Trabajo Escrito , 2021 , 35 Páginas , Calificación: 1,7

Economía de las empresas - Control de gestión

The recording of financial instruments in the balance sheets of capital market-oriented companies is playing an increasingly important role in the course of globalization. At least since the outbreak of the international banking crisis in 2007, which later developed into a global financial crisis, financial instruments have been under close observation with regard to their accounting. At this point, intangible assets are critical to corporate value and can influence corporate financial policies. The question arises as to whether and to what extent this scope in terms of balance sheet policy is also used by the DAX 30 companies and what risk potential results from this. The aim of this study is to work out the meaning of intangible assets according to international accounting system and to analyze intangible asset developments at DAX 30 companies.

Table of contents

1 Introduction
1.1 Scope of work

2 Definitions of intangible assets
2.1 Identifiability
2.2 Controllability
2.3 Future economic benefits

3 Special forms of intangible assets

4 Recognition
4.1 Acquisition through a government grant
4.2 Acquisition through exchange for intangible asset
4.3 Separate Acquisition
4.4 Acquisition as part of a business combination
4.5 Internally generated intangible assets
4.5.1 Research phase
4.5.2 Development phase
4.6 Original and derivative goodwill

5 Measurement after recognition
5.1 Cost model
5.2 Revaluation model

6 Analysis of company values based on DAX 30 companies

7 Conclusion

8 Bibliography

• Universidad: University of applied sciences, Cologne
• Calificación: 1,7
• Año de publicación: 2021
• Páginas: 35
• No. de catálogo: V1325902
• ISBN (PDF): 9783346811967
• ISBN (Libro): 9783346811974
• Idioma: Inglés
• Etiqueta: Controlling, investment, mba, rechnungslegung, IFRS, immaterieller Vermögenswerte, Intangible Assets