June 2014
Intermediate to advanced
467 pages
23h 37m
German
Content preview from Der Konzernabschluss nach HGB, IFRS und US-GAAP, 7th Edition
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206
G. Kapitalkonsolidierung
Die strengen Vorgaben von SFAS 2.11 verbieten sogar den Ansatz materiellen Vermögens,
das Forschung und Entwicklung dient, wenn diese Anlagen sich nicht für mehr als einen
Zweck eignen. Ergebnisse von Forschung und Entwicklung dürfen nicht aktiviert werden,
solange "technological feasibility" aussteht (SFAS 86.3 und .4). Auf dieser Basis hat sich
nach dem Präzedenzfall IBM/Lotus 1995, wo 1,8 der 3 Mrd. $ Kaufpreis als erworbenes "in
process research and development" sofort erfolgsmindernd abgeschrieben wurden, eine ent-
sprechende Praxis als US-GAAP durchgesetzt, obwohl die Steuer in USA Aktivierung und
Abschreibun ...
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I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.