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Modell zur Ermittlung des Erhaltungsaufwandes von Kunst- und Kulturgütern in kommunalen Bilanzen


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  • Held, Bärbel
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    Dieser Beitrag untersucht die Möglichkeiten der Bewertung von Kunst- und Kulturgegenständen im neuen doppischen Finanzwesen der Kommunen im Kontext zum Zweck der Bilanzierung und schließt mit einem Modellvorschlag zur Ermittlung des Erhaltungsaufwandes. Die ergebnisorientierte Steuerung und die generationsgerechte Bewirtschaftung stehen im Vordergrund des neuen kommunalen Finanzmanagements. Eine wirtschaftliche Bewertung der bilanziellen Bestandteile ist hierbei wichtig, ob aber auch eine Marktbewertung notwendig ist, wird in diesem Beitrag zur Diskussion gestellt. In Anlehnung an die Methodik der Bewertung immaterieller Vermögensgegenstände der Handelsbilanz nach IFRS wird die Idee nach indikativen Bewertungsmodellen hier für die Kunst weiterverfolgt. Kunst und Kulturgüter in staatlichen Besitz haben keinen Marktzweck sondern besitzen soziale Werte und Funktionen, die es zu erhalten gilt. Hierzu bedarf es der Transparenz über die tatsächlich notwendigen Aufwende zur Substanzerhaltung. -- This contribution examines the possibilities of the appraisal of art in new public accounting system. The result-oriented control and the generation-fair management are the centres of the new public finance management system. An appraisal of assets and debts is importantly, whether in addition, a market evaluation is necessary, in this contribution for discussion is presented. Following the methodology of the appraisal of intangible assets of the commercial balance sheet in IFRS-methods the idea is further pursued according to indicative appraisal models for the art. Art properties in national possession do not have a market purpose separate to possess social values and functions, which it is valid to receive. For this it is necessary to got transparency over spends for preservation of real assets.

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    Bibliographic Info

    Paper provided by University of Applied Sciences Amberg-Weiden (OTH) in its series OTH im Dialog: Weidener Diskussionspapiere with number 16.

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    Date of creation: 2009
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    Handle: RePEc:zbw:hawdps:16

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    Keywords: Kunst- und Kulturgüter; Erhaltungsaufwand; Bilanz; Bewertungsrichtlinien;

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