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Zur Immobilie aus Sicht der Rechnungslegung und Bewertungstheorie
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Die Immobilie stellt eine Vermgensposition dar, die in aller Regel in jedem unternehmerischen Portefeuille zu finden ist. Dabei stehen Unternehmen vor dem Problem, da Immobilien fast ausnahmslos Unikate sind, was mit besonderen Anforderungen an ihre Abbildung in der Rechnungslegung und ihre Wertermittlung einhergeht. Christoph Hares analysiert die Immobilie aus bilanz- und bewertungstheoretischer Sicht, um auf diese Weise innovative Erkenntnisse sowohl ber die Rechnungslegung als auch die Bewertung der Immobilie zu gewinnen.
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