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Bilanzierung des selbst geschaffenen immateriellen Anlagevermögens nach dem BilMoG – kritische Würdigung und rechnungslegungsanalytische Perspektiven im Lichte der Bilanztheorien

Author

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  • Inge Wulf

Abstract

Durch das Bilanzrechtsmodernisierungsgesetz (BilMoG) wurde das pauschale Aktivierungsverbot für selbst erstellte immaterielle Vermögenswerte des Anlagevermögens gestrichen. Nach §248 Abs. 2 Satz 1 HGB dürfen diese Vermögensgegenstände bei Erfüllung der Vermögensgegenstandseigenschaften zukünftig aktiviert werden. Auf diese Weise soll die Informationsfunktion des Jahresabschlusses gestärkt und dessen Aussagekraft verbessert werden. Da Unternehmen das Aktivierungswahlrecht unterschiedlich nutzen werden, stellt sich die Frage nach der Behandlung im Rahmen der Rechnungslegungsanalyse. Vor diesem Hintergrund verdeutlicht der vorliegende Beitrag die Neuregelungen für selbst erstellte immaterielle Vermögensgegenstände des Anlagevermögens und zeigt unter Berücksichtigung der Bilanztheorie Lösungsmöglichkeiten für rechnungslegungsanalytische Vorgehensweisen auf. Copyright Springer-Verlag 2010

Suggested Citation

  • Inge Wulf, 2010. "Bilanzierung des selbst geschaffenen immateriellen Anlagevermögens nach dem BilMoG – kritische Würdigung und rechnungslegungsanalytische Perspektiven im Lichte der Bilanztheorien," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 20(4), pages 331-352, March.
    • Handle: RePEc:spr:metrik:v:20:y:2010:i:4:p:331-352
    DOI: 10.1007/s00187-010-0098-z
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