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going concern value

German translation: Unternehmenswert (bei Fortführung)

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:going concern value
German translation:Unternehmenswert (bei Fortführung)
Entered by: Giselle Chaumien
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09:03 Oct 10, 2001
English to German translations [PRO]
Bus/Financial - Law: Taxation & Customs
English term or phrase: going concern value
Appreciations and Going Concern Value entries in a Tax book can bem made only by using the Reserve Adjustments form.
Giselle Chaumien
Germany
Local time: 10:37
Unternehmenswert (bei Fortführung)
Explanation:
Woywode, WB Rechnungslegung und Steuern, offers the following:
Unternehmenswert bei Fortführung
Wert des laufenden Geschäftsbetriebs
Wert unter Annahme der Fortführung des Unternehmens

Zahn lists Unternehmenswert

And Schäfer suggests
going-concern value
(StR) Teilwert m, Buchwert m
(ie, based on the assumption of the continuation of the business as a whole; opp, break-up value; cf, Teilwert nach § 6 I 1 EStG, § 10 BewG)

HTH
Selected response from:

Ulrike Lieder
Local time: 01:37
Grading comment
Herzlichen Dank.
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +3Unternehmenswert (bei Fortführung)Ulrike Lieder
5 -2aktueller Unternehmenswert
Mats Wiman


  

Answers


7 mins   confidence: Answerer confidence 5/5 peer agreement (net): -2
aktueller Unternehmenswert


Explanation:
einfach so


    Gabler Wirtschaftslexikon+MW
Mats Wiman
Sweden
Local time: 10:37
Native speaker of: Native in SwedishSwedish

Peer comments on this answer (and responses from the answerer)
disagree  Steffen Pollex: in principle ok, but too little detailed (see below)
27 mins
  -> Is you argument volume?

disagree  Ralf Lemster: The problem is that "going concern" is a fixed term, e.g. under IAS - and that's not recognised here.
2 hrs
Login to enter a peer comment (or grade)

21 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
Unternehmenswert (bei Fortführung)


Explanation:
Woywode, WB Rechnungslegung und Steuern, offers the following:
Unternehmenswert bei Fortführung
Wert des laufenden Geschäftsbetriebs
Wert unter Annahme der Fortführung des Unternehmens

Zahn lists Unternehmenswert

And Schäfer suggests
going-concern value
(StR) Teilwert m, Buchwert m
(ie, based on the assumption of the continuation of the business as a whole; opp, break-up value; cf, Teilwert nach § 6 I 1 EStG, § 10 BewG)

HTH


    Woywode, WB Rechnungslegung und Steuern
Ulrike Lieder
Local time: 01:37
Native speaker of: German
Grading comment
Herzlichen Dank.

Peer comments on this answer (and responses from the answerer)
agree  Steffen Pollex: this is much better, in particular, the last explanation
15 mins

agree  Sven Petersson
1 hr

agree  Ralf Lemster: Official IAS terminology points to the same
2 hrs
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Changes made by editors
Aug 19, 2013 - Changes made by Steffen Walter:
Field (specific)(none) » Law: Taxation & Customs


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