Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/30199
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dc.contributor.authorHenselmann, Klausen_US
dc.contributor.authorSchrenker, Claudiaen_US
dc.contributor.authorSchneider, Sebastianen_US
dc.date.accessioned2010-03-31en_US
dc.date.accessioned2010-04-08T06:59:20Z-
dc.date.available2010-04-08T06:59:20Z-
dc.date.issued2010en_US
dc.identifier.urihttp://hdl.handle.net/10419/30199-
dc.description.abstractIn 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.en_US
dc.language.isogeren_US
dc.publisher|aUniv., Lehrstuhl für Rechnungswesen und Prüfungswesen |cErlangen-Nürnbergen_US
dc.relation.ispartofseries|aWorking papers in accounting valuation auditing |x2010-3en_US
dc.subject.jelG18en_US
dc.subject.jelG38en_US
dc.subject.jelK34en_US
dc.subject.jelM41en_US
dc.subject.jelM42en_US
dc.subject.ddc650en_US
dc.subject.keywordUnternehmensbewertungen_US
dc.subject.keywordUnternehmenswerten_US
dc.subject.keywordBewertungsmethodenen_US
dc.subject.keywordBewertungsverfahrenen_US
dc.subject.keywordErtragswertverfahrenen_US
dc.subject.keywordvereinfachtes Ertragswertverfahrenen_US
dc.subject.keywordIDW S 1en_US
dc.subject.keywordBörsenwerten_US
dc.subject.keywordErbschaftsteueren_US
dc.subject.keywordSchenkungsteueren_US
dc.subject.keywordReformen_US
dc.subject.keywordBusiness Valuationen_US
dc.subject.keywordEnterprise Valueen_US
dc.subject.keywordValuation Methodsen_US
dc.subject.keywordCapitalised Earnings Methoden_US
dc.subject.keywordSimplified Capitalised Earnings Methoden_US
dc.subject.keywordIDW S 1en_US
dc.subject.keywordStock Exchange Valueen_US
dc.subject.keywordInheritance Taxen_US
dc.subject.keywordGift Taxen_US
dc.subject.keywordReformen_US
dc.titleUnternehmensbewertung für erbschaft- und schenkungsteuerliche Zwecke: Anwendung verschiedener Bewertungsmethoden im Vergleichen_US
dc.type|aWorking Paperen_US
dc.identifier.ppn622859056en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:fauacc:20103-

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