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International Valuation Standards (IVS) – Bedarf, Reichweite, Würdigung, diskutiert anhand der Bewertung von Unternehmen und Goodwill
[International Valuation Standards (IVS)—Demand, Range, Critical Appraisal, Discussed in Regard to Business and Goodwill Valuation]

Author

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  • Wolfgang Ballwieser

    (Ludwig-Maximilians-Universität München)

Abstract

Zusammenfassung Der Beitrag zielt auf eine Bedarfsanalyse des International Valuation Standards Council (IVSC) und der von ihm entwickelten International Valuation Standards (IVS) aus deutscher Sicht. Die akademische Beschäftigung mit IVSC und IVS ist bisher rudimentär und erschöpft sich weitgehend in einer Wiedergabe von Standards. Diese Sichtweise zu erweitern ist das übergeordnete Ziel des Beitrags. Betrieben wird die Analyse für die Unternehmens- und Goodwillbewertung, denn zur Unternehmensbewertung existieren IVS und zur Goodwillbehandlung äußert sich das IVSC. Dies erlaubt einen Vergleich mit der ausdifferenzierten Unternehmensbewertung in Deutschland und mit den ökonomischen Resultaten zum Informationswert der Wertminderungen von Goodwill.

Suggested Citation

  • Wolfgang Ballwieser, 2020. "International Valuation Standards (IVS) – Bedarf, Reichweite, Würdigung, diskutiert anhand der Bewertung von Unternehmen und Goodwill [International Valuation Standards (IVS)—Demand, Range, Critica," Schmalenbach Journal of Business Research, Springer, vol. 72(1), pages 71-94, March.
    • Handle: RePEc:spr:sjobre:v:72:y:2020:i:1:d:10.1007_s41471-020-00084-3
    DOI: 10.1007/s41471-020-00084-3
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    References listed on IDEAS

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