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Intellectual Capital Statements. Analyse und Darstellung des daenischen Ansatzes

Формат:      Страниц 148
     мягкая обложка
Volker H.    
Книга по Требованию    
2416 руб
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Das Buch richtet sich an Wirtschaftswissenschaftler, Manager und alle Unternehmen, die ihr ‚verborgenes Kapital’ nutzen moechten. Um dieses unentdeckte immaterielle Vermoegen sicht- und messbar zu machen, ist in Daenemark das „Intellectual Capital Statement“ entwickelt worden, das zum einen den internen Steuerungsprozess unterstuetzen und zum anderen den traditionellen Jahresabschlussbericht ergaenzen soll. Der Autor beschaeftigt sich einfuehrend mit der begrifflichen Abgrenzung und praktischen Anwendung von immateriellen Vermoegenswerten unterschiedlicher Rechnungslegungssysteme sowie dem Intellectual Capital als ein Werttreiber zukuenftiger Unternehmensergebnisse. Die zunehmende Kluft zwischen Marktkapitalisierung und bilanziellem Eigenkapital deutet nicht nur auf die Existenz stiller Reserven hin, sondern vielmehr auf nicht bilanzierte immaterielle Werte. Darauf aufbauend werden detailliert der Aufbau, die Ziele und die unterschiedlichen Funktionen eines Intellectual Capital Statements vorgestellt.
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