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Behandlung von strategischen Beteiligungen im Einzelabschluss


  • Henselmann, Klaus
  • Roos, Benjamin


The paper analyses the different accounting methods for strategic investments in separate financial statements according to IFRS. Furthermore it compares the accounting methods according to international standards with German GAAP, including the statements of the German professional institute of CPAs.

Suggested Citation

  • Henselmann, Klaus & Roos, Benjamin, 2009. "Behandlung von strategischen Beteiligungen im Einzelabschluss," Working Papers in Accounting Valuation Auditing 2009-4, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
  • Handle: RePEc:zbw:fauacc:20094

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    Assoziierte Unternehmen; Beizulegender Zeitwert abzüglich Veräußerungskosten; Einzelabschluss; Finanzinstrumente; Gemeinschaftsunternehmen; Innerer Wert; Nettoveräußerungswert; Nutzungswert; Strategische Beteiligung; Tochterunternehmen;

    JEL classification:

    • G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing


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