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Der Fortfhrungswert in der Unternehmensbewertung

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Brand
Springer Nature
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N/A
Part Number
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GTIN
9783658154752
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New
Product Description

Im vorliegenden Buch werden Anstze vorgestellt, die eine Offenlegung der Prmissen der ewigen Rente erlauben und eine sachgerechte Ermittlung des Fortfhrungswertes darlegen. Bei Anwendung des sog. Zukunftserfolgswertkonzeptes stellt der Fortfhrungswert zumeist die dominierende Komponente des gesamten Unternehmenswertes dar. Die Berechnung erfolgt regelmig unter Anwendung der ewigen Rente, bei der eine Vielzahl an impliziten Prmissen durch den Bewertenden getroffen wird. Der Autor verdeutlicht seine Ausfhrungen anhand eines umfangreichen, konstruierten Fallbeispiels.

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