Bilanzierung von Kundenbeziehungen nach IFRS: Eine kritische Analyse am Beispiel von Kundenakquisitionskosten in der internationalen Mobilfunkindustrie

Description

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

Product details

EAN/ISBN:: 9783834916464
Edition:: 2009
Medium:: Paperback
Number of pages:: 371
Publication date:: 2009-07-15
Publisher:: Gabler Verlag
Languages:: german

EAN/ISBN:: 9783834916464
Edition:: 2009
Medium:: Paperback
Number of pages:: 371
Publication date:: 2009-07-15
Publisher:: Gabler Verlag
Languages:: german

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