| Tekijä: | Havermann, H. |
| Otsikko: | Die Equity-Bewertung von Beteiligungen. |
| Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1987 : VOL. 39:3/4, p. 302-309 |
| Asiasana: | ACCOUNTING COMPANY REPORTS COMMERCIAL LAW ACCOUNTING LAW FEDERAL REPUBLIC OF GERMANY EEC |
| Kieli: | ger |
| Tiivistelmä: | According to the corporation law from 1965 the equity method could not have been applied for provisional associations. Nevertheless, the new corporation law from 1985 enlarged the circle or corporations where the equity method is to be applied. Applying the equity method a capital announcement is to be issued. The law gives a four year transitional time for the touched firms. For the old corporations this transition won't be very easy. This capital announcement should be made profit-neutrally and very carefully as von Colbe's analysis suggests. |
SCIMA