Miriam Schiffer: Der Ausweis von Verträgen über Softwarebereitstellung und -anpassung in der Handels- und..., Kartoniert / Broschiert

Klappentext

'The Recognition of Contracts for Software Provision and Customization in the Commercial and Tax Balance Sheet': The thesis examines which asset must be recognized in the commercial and tax balance sheets under German law when software is provided on a permanent or temporary basis. It links technical developments such as cloud computing with copyright and contract law principles and demonstrates how traditional accounting criteria remain applicable in the modern software environment when applied in line with licensing law and the technical characteristics of software.