Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/30194
Authors: 
Henselmann, Klaus
Roos, Benjamin
Year of Publication: 
2009
Series/Report no.: 
Working papers in accounting valuation auditing 2009-4
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.
Subjects: 
Assoziierte Unternehmen
Beizulegender Zeitwert abzüglich Veräußerungskosten
Einzelabschluss
Finanzinstrumente
Gemeinschaftsunternehmen
Innerer Wert
Nettoveräußerungswert
Nutzungswert
Strategische Beteiligung
Tochterunternehmen
JEL: 
G18
G38
K22
M41
M42
Document Type: 
Working Paper

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