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EconStor >
Friedrich-Alexander-Universität Erlangen-Nürnberg (FAU) >
Lehrstuhl für Rechnungswesen und Prüfungswesen, Universität Erlangen-Nürnberg >
Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/30194
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Henselmann, Klaus | | en_US |
| dc.contributor.author | | Roos, Benjamin | | en_US |
| dc.date.accessioned | | 2010-03-31 | | en_US |
| dc.date.accessioned | | 2010-04-08T06:59:17Z | | - |
| dc.date.available | | 2010-04-08T06:59:17Z | | - |
| dc.date.issued | | 2009 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/30194 | | - |
| dc.description.abstract | | The paper analyses the different accounting methods for strategic investments in separate financial statements according to IFRS. Furthermore it compares the accounting methods according to international standards with German GAAP, including the statements of the German professional institute of CPAs. | | en_US |
| dc.language.iso | | ger | | en_US |
| dc.publisher | | Univ., Lehrstuhl für Rechnungswesen und Prüfungswesen Erlangen-Nürnberg | | en_US |
| dc.relation.ispartofseries | | Working papers in accounting valuation auditing 2009-4 | | en_US |
| dc.subject.jel | | G18 | | en_US |
| dc.subject.jel | | G38 | | en_US |
| dc.subject.jel | | K22 | | en_US |
| dc.subject.jel | | M41 | | en_US |
| dc.subject.jel | | M42 | | en_US |
| dc.subject.ddc | | 650 | | en_US |
| dc.subject.keyword | | Assoziierte Unternehmen | | en_US |
| dc.subject.keyword | | Beizulegender Zeitwert abzüglich Veräußerungskosten | | en_US |
| dc.subject.keyword | | Einzelabschluss | | en_US |
| dc.subject.keyword | | Finanzinstrumente | | en_US |
| dc.subject.keyword | | Gemeinschaftsunternehmen | | en_US |
| dc.subject.keyword | | Innerer Wert | | en_US |
| dc.subject.keyword | | Nettoveräußerungswert | | en_US |
| dc.subject.keyword | | Nutzungswert | | en_US |
| dc.subject.keyword | | Strategische Beteiligung | | en_US |
| dc.subject.keyword | | Tochterunternehmen | | en_US |
| dc.title | | Behandlung von strategischen Beteiligungen im Einzelabschluss | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 619863250 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | - |
| Appears in Collections: | | Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg
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