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Corporate Reporting / Controlling von immateriellem Vermögen

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Immaterielles Vermögen ist ein komplexes Konstrukt, das viele Faktoren umfasst. Immaterielles Vermögen ist quantitativ schwer messbar. Es gibt kaum rechtliche Richtlinien, die die Messung von immateriellem Vermögen vorschreiben. Die Messung von immateriellen Gütern am Beispiel des Wertbeitrages des Markenwertes.