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

Author

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  • Klaus Trützschler
  • Ulrich David
  • Joachim Strauch
  • Claude Tomaszewski

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

Suggested Citation

  • Klaus Trützschler & Ulrich David & Joachim Strauch & Claude Tomaszewski, 2005. "Unternehmensbewertung und rechnungslegung von akquisitionen: Die vorschriften nach IFRS und HGB vs. betriebswirtschaftliche rationalität," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 16(4), pages 383-406, December.
    • Handle: RePEc:spr:metrik:v:16:y:2005:i:4:p:383-406
    DOI: 10.1007/BF02741381
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    References listed on IDEAS

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    1. Wolfgang Schultze, 2005. "The Information Content of Goodwill-Impairments under FAS 142: Implications for External Analysis and Internal Control," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 57(3), pages 276-297, July.
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    Cited by:

    1. Kesten, Ralf, 2010. "Überlegungen zur barwertkompatiblen Bewertung von Geschäftsbereichen mit Pensionszusagen mittels Residualgewinnmodell 'Economic Value Added (EVA)'," Arbeitspapiere der Nordakademie 2010-10, Nordakademie - Hochschule der Wirtschaft.
    2. Andreas Haaker, 2007. "Wertorientierte Kontrolle und Abweichungsanalyse auf Basis des Goodwill-Impairment-Tests nach IFRS," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 18(1), pages 83-108, April.

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