IDEAS home Printed from https://ideas.repec.org/p/zbw/fauacc/20103.html
   My bibliography  Save this paper

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

Author

Listed:
  • Henselmann, Klaus
  • Schrenker, Claudia
  • Schneider, Sebastian

Abstract

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.

Suggested Citation

  • Henselmann, Klaus & Schrenker, Claudia & Schneider, Sebastian, 2010. "Unternehmensbewertung für erbschaft- und schenkungsteuerliche Zwecke: Anwendung verschiedener Bewertungsmethoden im Vergleich," Working Papers in Accounting Valuation Auditing 2010-3, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
  • Handle: RePEc:zbw:fauacc:20103
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/30199/1/622859056.pdf
    Download Restriction: no
    ---><---

    More about this item

    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;
    All these keywords.

    JEL classification:

    • G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax 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

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:fauacc:20103. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/vierlde.html .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.