Unternehmensbewertung für erbschaft- und schenkungsteuerliche Zwecke: Anwendung verschiedener Bewertungsmethoden im Vergleich

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.

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Year of publication:	2010
Authors:	Henselmann, Klaus ; Schrenker, Claudia ; Schneider, Sebastian
Publisher:	Nürnberg : Friedrich-Alexander-Universität Erlangen-Nürnberg, Lehrstuhl für Rechnungswesen und Prüfungswesen
Subject:	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 \| Stock Exchange Value \| Inheritance Tax \| Gift Tax

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Series:	Working Papers in Accounting Valuation Auditing ; 2010-3
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	German
Other identifiers:	622859056 [GVK] hdl:10419/30199 [Handle] RePEc:zbw:fauacc:20103 [RePEc]
Classification:	G18 - Government Policy and Regulation ; G38 - Government Policy and Regulation ; K34 - Tax Law ; M41 - Accounting ; M42 - Auditing
Source:	EconStor

Persistent link: https://www.econbiz.de/10010300006