Behandlung von strategischen Beteiligungen im Einzelabschluss

Klaus Henselmann and Benjamin Roos

No 2009-4, Working Papers in Accounting Valuation Auditing from Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing

Abstract: 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.

Keywords: Assoziierte Unternehmen; Beizulegender Zeitwert abzüglich Veräußerungskosten; Einzelabschluss; Finanzinstrumente; Gemeinschaftsunternehmen; Innerer Wert; Nettoveräußerungswert; Nutzungswert; Strategische Beteiligung; Tochterunternehmen (search for similar items in EconPapers)
JEL-codes: G18 G38 K22 M41 M42 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:fauacc:20094

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