Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/30199
Authors: 
Henselmann, Klaus
Schrenker, Claudia
Schneider, Sebastian
Year of Publication: 
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

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.