Behandlung von strategischen Beteiligungen im Einzelabschluss

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.

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Year of publication:	2009
Authors:	Henselmann, Klaus ; Roos, Benjamin
Institutions:	Wirtschafts- und Sozialwissenschaftliche Fakultät, Friedrich-Alexander-Universität Erlangen-Nürnberg
Subject:	Assoziierte Unternehmen \| Beizulegender Zeitwert abzüglich Veräußerungskosten \| Einzelabschluss \| Finanzinstrumente \| Gemeinschaftsunternehmen \| Innerer Wert \| Nettoveräußerungswert \| Nutzungswert \| Strategische Beteiligung \| Tochterunternehmen

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Extent:	application/pdf
Series:	Working Papers in Accounting Valuation Auditing. - ISSN 1867-7932.
Type of publication:	Book / Working Paper
Language:	German
Notes:	Number 2009-4
Classification:	G18 - Government Policy and Regulation ; G38 - Government Policy and Regulation ; K22 - Corporation and Securities Law ; M41 - Accounting ; M42 - Auditing
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008479032