Bilanzierung von Kundenbeziehungen nach IFRS: Eine Analyse by Oliver Bohr PDF

By Oliver Bohr

Oliver Bohr nimmt eine empirische Bestandsaufnahme anhand von Fallstudien einzelner Mobilfunkunternehmen aus Deutschland, den Niederlanden, den united states und Australien vor. Er zeigt, dass Kundenakquisitions- bzw. -bindungskosten als immaterielle Vermögenswerte gemäß IAS 38 aktiviert werden müssen.

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Bilanzierung von Kundenbeziehungen nach IFRS: Eine Analyse am Beispiel von Kundenakquisitionskosten in der internationalen Mobilfunkindustrie (German Edition) by Oliver Bohr


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