Beteiligungsbewertung im handelsrechtlichen Jahresabschluss

The acquisition, recognition and, in particular, the valuation of investments regularly lead to issues that pose particular challenges for the preparers and auditors of annual financial statements under commercial law. This also applies with regard to the determination of profits under tax law. It is difficult for preparers, consultants and auditors to gain a systematic understanding of the topic of investment valuation as a whole on the basis of individual essays because the respective key topics cannot be categorised in the overall context. This publication brings together and systematises practice-relevant questions on these important and complex topics for the preparation and audit of annual financial statements under commercial law. The resulting tax law issues are also addressed. The presentation is orientated towards the 'development' of an investment (formation to liquidation). The explanations are illustrated by examples and diagrams. The title in brief: - Valuation of shareholdings - Annual financial statements under commercial law - Determination of profits under tax law - Tax balance sheet.