Titelaufnahme

Titel
Die Ursache und Entwicklung von Abschreibungen des Geschäfts- oder Firmenwertes bei österreichischen börsenotierten Unternehmen im Vergleich / Manuela Rod
VerfasserRod, Manuela
Betreuer / BetreuerinMannsberger, Marco
ErschienenWien, 01.02.2015
UmfangVIII, 121 Seiten
HochschulschriftFachhochschule des BFI Wien, Univ., Masterarbeit, 2015
SpracheDeutsch
DokumenttypMasterarbeit
URNurn:nbn:at:at-fhbfiw:1-58 Persistent Identifier (URN)
Zugriffsbeschränkung
 Das Werk ist frei verfügbar
Dateien
Die Ursache und Entwicklung von Abschreibungen des Geschäfts- oder Firmenwertes bei österreichischen börsenotierten Unternehmen im Vergleich [1.2 mb]
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Zusammenfassung (Englisch)

This thesis deals with the impairment of the goodwill of Austrian companies which are listed at the Vienna stock exchange. Different comparisons show a more or less connection to the economic changes in the last years. The comparison over all sectors which are quoted at the stock exchange came up with the result that until 2008 most of the companies bought foreign subsidiaries and created a high goodwill. At the starting point of the economic crisis, nearly all companies stopped with their investments and recognized an impairment loss on the goodwill. It was not only the goodwill which was affected, the total assets decreased too. Only the profit of the year had some other influencing factors too, as some companies created a higher profit than in a year without a recognized impairment, while other companies had to deals with a total loss of the year. A detail analysis was done on the banking and insurance sector. These sectors where chosen because of the high amount of goodwill and total assets that are accounted in their statement of financial positions. The analysis showed that there are several things in common within the banking and insurance sector. At the end it was also checked if the necessary information on the determination of the impairment on the goodwill was done in the notes. This check is only done for the banking and insurance sector.