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Friedrich-Alexander-Universität Erlangen-Nürnberg (FAU) >
Lehrstuhl für Rechnungswesen und Prüfungswesen, Universität Erlangen-Nürnberg >
Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg >
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http://hdl.handle.net/10419/30199
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| Title: | | Unternehmensbewertung für erbschaft- und schenkungsteuerliche Zwecke: Anwendung verschiedener Bewertungsmethoden im Vergleich  |
| Authors: | | Henselmann, Klaus Schrenker, Claudia Schneider, Sebastian |
| Issue Date: | | 2010 |
| Series/Report no.: | | Working papers in accounting valuation auditing 2010-3 |
| Abstract: | | In January 2009, the law on the reform of the inheritance tax and valuation law (German) came into force. As a result, the valuation of shares in non-listed corporations was fundamentally changed. The paper compares and analyzes different enterprise values through the application of different valuation methods. |
| Subjects: | | Unternehmensbewertung Unternehmenswert Bewertungsmethoden Bewertungsverfahren Ertragswertverfahren vereinfachtes Ertragswertverfahren IDW S 1 Börsenwert Erbschaftsteuer Schenkungsteuer Reform Business Valuation Enterprise Value Valuation Methods Capitalised Earnings Method Simplified Capitalised Earnings Method IDW S 1 Stock Exchange Value Inheritance Tax Gift Tax Reform |
| JEL: | | G18 G38 K34 M41 M42 |
| Document Type: | | Working Paper |
| Appears in Collections: | | Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg
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