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Die Behandlung Von Bilanziellen Wahlrechten Bei Vereinbarter Buchwertabfindung Des Ausscheidenden Gesellschafters
Paperback
Series: Europaeische Hochschulschriften Recht, Book 4348
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ISBN13: 9783631544600
Publisher: Peter Lang
Published: Feb 16 2006
Pages: 348
Language: German
sind bei der Berechnung der Buchwertabfindung fiktiv zu korrigieren, da der zum Buchwert ausscheidende Gesellschafter seine Beteiligung an den stillen Reserven endgültig verliert, obwohl Ergebnisverwendung allen Gesellschaftern zugute kommen sollte. Als Buchwerte im Sinne einer Buchwertklausel sind daher nur lagedarstellende Bilanzierungsma nahmen zu verstehen. Zum Zwecke der Zuordnung der einzelnen bilanziellen Wahlrechte zur Lagedarstellung oder Ergebnisverwendung werden gesellschaftsrechtliche Zuständigkeiten
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