Intangible assets in the technology sector have become the focal point for the valuation of a company, and as an effect of digitization and technological advancement other sectors have also been affected by these phenomena. The items in the financial statements must provide relevant and useful information to users in such a way as to have a complete and clear view of each individual company regardless of the accounting principles used, however, non-tangible assets are by nature difficult to value. The objective of this study is to examine in depth the economic problem of the steep growth of intangible assets relative to tangible assets and to analyze the consequent effects over the years; secondly, the literature of IFRS standards which are universally usable for corporate disclosure and how intangible assets are considered is analyzed in detail. Finally, we delve into the Wirecard fraud scandal, which falsified financial statements until 2020, when it filed for bankruptcy after the news broke: intangible assets played a central role during the process such that they composed the majority of total fixed assets. Finally, an attempt is made to give a future perspective on the role that this type of durable goods will play in a world with the increasingly digitized and connected perspective
Le immobilizzazioni immateriali nel settore tecnologico sono diventate il punto focale per la valutazione di un'azienda e come effetto della digitalizzazione e avanzamento tecnologico anche altri settori sono stati influenzati da questi fenomeni. Le voci del bilancio devono fornire informazioni rilevanti e utili agli utilizzatori in maniera tale da avere una visione completa e chiara di ogni singola azienda indipendentemente dai principi contabili utilizzati, tuttavia i beni non tangibili sono per natura difficili da valutare. L'obiettivo di questo studio è approfondire il problema economico della crescita repentina dei beni immateriali in rapporto a quelli materiali e analizzare gli effetti conseguenti nel corso degli anni; secondariamente si analizza dettagliatamente la letteratura dei principi IFRS i quali sono utilizzabili universalmente per la disclosure aziendale e come vengono considerate le immobilizzazioni immateriali. Infine si approfondisce lo scandalo di frode di Wirecard, la quale ha falsificato i bilanci fino al 2020, anno in cui dopo la diffusione delle notizie ha dichiarato bancarotta: le immobilizzazioni immateriali giocavano un ruolo centrale durante il processo tali che componevano la maggior parte del totale delle immobilizzazioni. Infine si cerca di dare una prospettiva futura sul ruolo che questa tipologia di beni durevoli avrà in un mondo con l'ottica sempre più digitalizzato e connesso
La valutazione delle immobilizzazioni immateriali nel settore tecnologico: il caso Wirecard
SANDRI, SAMUELE
2023/2024
Abstract
Intangible assets in the technology sector have become the focal point for the valuation of a company, and as an effect of digitization and technological advancement other sectors have also been affected by these phenomena. The items in the financial statements must provide relevant and useful information to users in such a way as to have a complete and clear view of each individual company regardless of the accounting principles used, however, non-tangible assets are by nature difficult to value. The objective of this study is to examine in depth the economic problem of the steep growth of intangible assets relative to tangible assets and to analyze the consequent effects over the years; secondly, the literature of IFRS standards which are universally usable for corporate disclosure and how intangible assets are considered is analyzed in detail. Finally, we delve into the Wirecard fraud scandal, which falsified financial statements until 2020, when it filed for bankruptcy after the news broke: intangible assets played a central role during the process such that they composed the majority of total fixed assets. Finally, an attempt is made to give a future perspective on the role that this type of durable goods will play in a world with the increasingly digitized and connected perspectiveFile | Dimensione | Formato | |
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https://hdl.handle.net/20.500.12608/72685