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Rechtliche Grundlagen und normzweckadaequate Unternehmensbewertung bei Kapitalgesellschaften (Instant Digital Access Code Only)
- Edition : 1st, 2017
- Author(s) : Christina Schröter
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Rechtliche Grundlagen und normzweckadaequate Unternehmensbewertung bei Kapitalgesellschaften (Instant Digital Access Code Only)
- ISBN: 9783631721438
- SKU: 256048V
- Format: VitalSource eBook/ePub
- Instant Access!
Dieses Buch widmet sich Rechtsfragen der Unternehmensbewertung. Hierzu gibt die Autorin zunächst einen Überblick über die diversen Unternehmensbewertungsanlässe und Bewertungsverfahren. Ferner stellt sie die Entwicklung der Unternehmensbewertung in der Rechtsprechung dar. Schließlich untersucht sie anhand von zwei Bewertungsanlässen, ob es eine allgemeingültige, für alle Bewertungsanlässe geeignete Bewertungsmethode gibt. Die Autorin kommt zu dem Ergebnis, dass es eine solche Bewertungsmethode nicht gibt. Stattdessen lasse sich für jeden Bewertungsanlass eine «richtige» Bewertungsmethode festlegen, die dem jeweiligen Normzweck am besten gerecht werde.