Unternehmensbewertung und rechnungslegung von akquisitionen: Die vorschriften nach IFRS und HGB vs. betriebswirtschaftliche rationalität

Klaus Trützschler, Ulrich David, Joachim Strauch and Claude Tomaszewski

Metrika: International Journal for Theoretical and Applied Statistics, 2005, vol. 16, issue 4, 383-406

Abstract: There are detailed regulations for company valuations laid down for the goodwill impairment test according to IFRS and for the valuation of investments in companies according to HGB in connection with IDW-statements. These regulations deviate in different aspects from the prevailing theoretical standards and business practice with regards to company valuatins or parts of it. In accounting the restrictive rules for valuation may lead to necessary impairments, which are of pure technical nature and not caused by worse business expectations. In addition, companies in practice have to bear noticeable additional expenses, as for instances keeping up to date and applying several different valuation instruments. Copyright Physica-Verlag 2005

Date: 2005
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DOI: 10.1007/BF02741381

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