Advanced Search
MyIDEAS: Login to save this paper or follow this series

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


Author Info

  • Henselmann, Klaus
  • Schrenker, Claudia
  • Schneider, Sebastian
Registered author(s):


    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. --

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL:
    Download Restriction: no

    Bibliographic Info

    Paper provided by Friedrich-Alexander-Universität Erlangen-Nürnberg, Lehrstuhl für Rechnungswesen und Prüfungswesen in its series Working Papers in Accounting Valuation Auditing with number 2010-3.

    as in new window
    Date of creation: 2010
    Date of revision:
    Handle: RePEc:zbw:fauacc:20103

    Contact details of provider:
    Web page:
    More information through EDIRC

    Related research

    Keywords: 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;

    Find related papers by JEL classification:

    This paper has been announced in the following NEP Reports:


    No references listed on IDEAS
    You can help add them by filling out this form.



    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.


    Access and download statistics


    When requesting a correction, please mention this item's handle: RePEc:zbw:fauacc:20103. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (ZBW - German National Library of Economics).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.