Immaterielle Güter -- Bilanzierung immaterieller Vermögenswerte nach IFRS -- Immaterielle Vermögenswerte nach IFRS in der empirischen Forschung -- Anpassungen im Risikomanagement zum Zwecke des qualitativen Impairment-Tests -- Zusammenfassung und Ausblick.

The recent financial crisis highlights the tradeoff between ‘reliable' and ‘relevant' accounting and has sparked off an incessant debate. The pursuit of measuring ‘reliability' vis-à-vis ‘relevance' persistently comes under the focus of this study. This paper examines the inclusion of...