BilMoG und Controlling: Eine simulationsbasierte Ermittlung der Erfolgsaussichten selbst erstellter immaterieller Vermögensgegenstände

Article · October 2012with 122 Reads
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Infolge des BilMoG kommt auf das Controlling in verstärktem Maße die Aufgabe zu, Informationen über zukünftige wirtschaftliche Potenziale interner F&E-Projekte bereitzustellen. In diesem Beitrag wird ein simulationsbasiertes Bewertungsverfahren vorgestellt, welches den stochastischen Charakter von F&E-Projekten berücksichtigt und somit einen abschlusstauglichen Nachweis der Aktivierungsfähigkeit liefert. *** In this paper, we highlight the challenge for R&D management accountants to provide information about future economic benefits of internally developed projects. We present a simulationbased calculation which accounts for the stochastic character of future cash flows. We show that despite of uncertainties of R&D-intensive industries, asset recognition can be conducted and documented in a way which fulfills the requirements of financial reporting.

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  • Book
    Diese Arbeit beleuchtet den Trade-off zwischen der Entscheidungsrelevanz und der Verlässlichkeit von Rechnungslegungsinformationen über selbst erstellte immaterielle Vermögensgegenstände anhand von vier quantitativen Studien, in denen biotechnologische F&E-Projekte das Untersuchungsobjekt bilden. Die Ergebnisse dieser Studien verdeutlichen, dass die bilanzierenden Unternehmen der untersuchten Branche auf der Seite der Verlässlichkeit stehen. Diese Arbeit zeigt auf, dass diese Bilanzierungswahl zu einer signifikanten und ökonomisch bedeutenden Verzerrung der Vermögens-, Ertrags- und Finanzlage der Unternehmen und somit zu einer geringeren Entscheidungsrelevanz ihrer Jahresabschlussinformationen führt. Allerdings macht die Arbeit auch deutlich, dass die Aktivierung von F&E-Kosten die Verlässlichkeit der Jahresabschlüsse ebenfalls stark beeinträchtigt, indem sie die Unsicherheiten des F&E-Prozesses in die Jahresabschlüsse integriert und somit ihre Aussage zu einem signifikanten und ökonomisch bedeutenden Maß volatiler macht. *** This doctoral thesis investigates in four studies the tradeoff between relevance and reliability of financial reporting about R&D projects in biotechnological industry. It shows that the companies of this industry prefer the reliability side of the tradeoff. This accounting choice leads to a significantly strong bias of true and fair view and hence to a low relevance of their financial reports. However, this work shows also that the capitalization of R&D costs negatively affects the reliability of financial reporting because a large amount of uncertainties is integrated in financial reporting; it makes the latter to be more volatile.
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