Passivierungsgrundsätze und Discounted Cashflow-Verfahren
In this paper we consider firms having pension and other non-tradeable liabilities and we ask whether the methods of discounted cash flow (DCF) can be used for evaluation of the company. This question was so far not discussed in the literature systematically. We show how balance sheet are to be modified, if they are to supply the information necessary for the discounted cash flow procedures.
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