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Risikomanagement für kundenorientierte Vermögenswerte im Spannungsfeld zwischen Steuerung und Rechnungslegung

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  • Christina Voets
  • Arnt Wöhrmann

Abstract

Die wachsende Bedeutung der Kundenorientierung führt dazu, dass auch die Relevanz kundenorientierter Vermögenswerte in den IFRS-Bilanzen steigt. War die Überwachung dieser Werte in der Vergangenheit ausschließlich ein Thema der Unternehmenssteuerung, so sind nun auch externe Anforderungen zu erfüllen. Insbesondere ist zu fragen, wie hierzu das Risikomanagement für Steuerung und externes Rechnungswesen auszugestalten ist. Daher werden in diesem Beitrag zunächst die grundsätzlichen Implikationen für das Risikomanagement identifiziert. Anschließend steht die Frage im Mittelpunkt, ob ein für die Steuerung konzipiertes Risikomanagement gleichsam auch für den Impairment-Test geeignet ist und umgekehrt. Copyright Springer-Verlag 2011

Suggested Citation

  • Christina Voets & Arnt Wöhrmann, 2011. "Risikomanagement für kundenorientierte Vermögenswerte im Spannungsfeld zwischen Steuerung und Rechnungslegung," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 21(4), pages 447-465, April.
    • Handle: RePEc:spr:metrik:v:21:y:2011:i:4:p:447-465
    DOI: 10.1007/s00187-011-0121-z
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    References listed on IDEAS

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