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Ermittlung und bilanzielle Darstellung eines negativen Unternehmenskaufpreises

Ermittlung und bilanzielle Darstellung eines negativen Unternehmenskaufpreises


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About the Book

Studienarbeit aus dem Jahr 2014 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Bergische Universität Wuppertal, Sprache: Deutsch, Abstract: Bei Transaktionen wie dem Unternehmenskauf oder -verkauf, ist die Festlegung des Kaufpreises eine der wichtigsten - wenn nicht die wichtigste - Maßnahme. Die Methode zur Kaufpreisfindung ist die Unternehmensbewertung. Die allgemeine wirtschaftliche Lage eines Unternehmens kann einen enormen Einfluss auf die Unternehmensbewertung haben. Unternehmen bei guter Wirtschaftslage werden höher bewertet als die in wirtschaftlich schlechten Zeiten. Grundsätzlich haben alle Käufer ein Interesse daran, einen möglichst niedrigen Kaufpreis zu zahlen und alle Verkäufer, einen möglichst hohen Kaufpreis zu erzielen. Bei der Übernahme von sanierungsbedürftigen oder restrukturierungsbedürftigen Unternehmen bzw. Krisenunternehmen kann sich das Blatt allerdings wenden. Es kann nämlich ein negativer Kaufpreis in Betracht kommen. Das heißt, dass sich der Verkäufer zur Zahlung eines "Draufgeldes" an den Käufer verpflichtet. Die Bewertung eines Krisenunternehmens ist aber enorm schwierig, weil die Datenlage sehr unsicher ist. In Folge dessen kann die Umsetzung der Kaufpreisnennung durchaus kompliziert werden. Hier stellen sich nun die Fragen, wonach sich die Höhe des "Draufgeldes" richtet und wie dieses ermittelt wird. Vor allem auch, wie schließlich die bilanzielle Darstellung dessen erfolgt. Diesen Fragen widmet sich die vorliegende Arbeit. Ziel ist es demzufolge, die Ermittlung und bilanzielle Darstellung eines negativen Unternehmenskaufpreises zu untersuchen und einen Ausblick zu verschaffen.


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Product Details
  • ISBN-13: 9783656819684
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3656819688
  • Publisher Date: 29 Oct 2014
  • Height: 210 mm
  • No of Pages: 28
  • Series Title: German
  • Weight: 100 gr


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Ermittlung und bilanzielle Darstellung eines negativen Unternehmenskaufpreises
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Ermittlung und bilanzielle Darstellung eines negativen Unternehmenskaufpreises
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