About this ebook
Seminar paper from the year 2021 in the subject Business economics - Controlling, grade: 1,7, University of applied sciences, Cologne, language: English, abstract: The recording of financial instruments in the balance sheets of capital market-oriented companies is playing an increasingly important role in the course of globalization. At least since the outbreak of the international banking crisis in 2007, which later developed into a global financial crisis, financial instruments have been under close observation with regard to their accounting. At this point, intangible assets are critical to corporate value and can influence corporate financial policies. The question arises as to whether and to what extent this scope in terms of balance sheet policy is also used by the DAX 30 companies and what risk potential results from this. The aim of this study is to work out the meaning of intangible assets according to international accounting system and to analyze intangible asset developments at DAX 30 companies.
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