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| | == Literatur == | | == Literatur == |
| − | <small> </small> <u> </u> <s> </s> <!-- --> | + | <small> </small> <u> </u> <!-- --> |
| − | === Gesetz ===
| + | <!-- === Fachliteratur === |
| − | | + | --> |
| − | === Erlässe ===
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| − | | |
| − | === Fachgutachten ===
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| − | | |
| − | * KFS/BW 1 (2014) Rz.
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| − | * IDW S 1 (2018) Rz.
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| − | | |
| − | === Fachliteratur === | |
| − | " *)mwN <small>ausgeblendet finden sich weitere Literaturangaben</small>
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| − | | |
| − | * Aschauer / Purtscher (2023), S. ;
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| − | * Bachl (2018), S. ;
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| − | * Drukarczyk / Schüler (2016), S. ;
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| − | * Fleischer / Hüttemann (2015), S. ;
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| − | * Ihlau / Duscha (2019), S. ;
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| − | * Mandl / Rabel (1997), S. ;
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| − | * WP-Handbuch II (2014), Rz. A ;
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| − | * WPH-Edition (2018), Rz. A ;
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| − | | |
| − | === Judikatur ===
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| − | | |
| | === Unterlage(n) === | | === Unterlage(n) === |
| − | <small> Sortiert nach Dateiname </small>
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| − |
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| − | * Hager: ''Anschaffungs- und Herstellungskosten'', [[Datei:AHK.pdf]], Stand Mai 2021;
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| − | * Hager: ''Äquivalenzprinzipien'', [[Datei:Äquivalenz.pdf]], Basisseminar BFA, Stand Feb. 2022;
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| − | * Hager: ''Bewertungsanlass und -zweck - funktionale Bewertung'', [[Datei:BewAZ.pdf]], Stand Nov. 2023;
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| − | * Hager: ''Bewertungsobjekt'', [[Datei:Bewertungsobjekt.pdf]], Stand Okt. 2020;
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| − | * Hager: ''Brutto- oder Nettounternehmenswert'', [[Datei:Bto-Nto-UW.pdf]], Stand Juni 2022;
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| − | * Hager: ''Cash-Flow'', UBW-Fortgeschrittene FAÖ, [[Datei:Cash-Flow.pdf]], Stand Okt. 2025;
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| − | * Hager: ''Discounted-Cash-Flow-Verfahren'', UBW-Fortgeschrittene FAÖ, [[Datei:DCF-Verfahren.pdf]], Stand Okt. 2025;
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| − | * Hager: ''Ertragsbegriffe'', [[Datei:Ertrag.pdf]], Stand Dez. 2023;
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| − | * Hager: ''Geldflussrechnung'', [[Datei:CF-Kapfluss.pdf]], Stand Aug. 2021;
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| − | * Hager: ''Fiktive Anschaffungskosten'', [[Datei:Fiktive AK.pdf]], Stand März 2021;
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| − | * Hager: ''Nachweis des Verkehrswertes durch vereinfachte Wertfindung'', [[Datei:GA-vereinfach.pdf]], Stand März 2021;
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| − | * Hager: ''Grundbegriffe'', Basisseminar BFA, [[Datei:Grundbegriffe.pdf|Grundbegriffe]], Stand Okt. 2020;
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| − | * Hager: ''Grundsätze ordnungsmäßiger Unternehmensbewertung'', [[Datei:Grundsätze-UBW.pdf]], Stand Mai 2022;
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| − | * Hager: ''Was ist bei Prüfung eines Gutachtens zu beachten'', [[Datei:Gutachten-Prüfung-allg.pdf]], Basisseminar FAÖ, Stand Okt. 2024;
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| − | * Hager: ''Was ist bei Prüfung eines Unternehmensbewertungsgutachtens zu beachten'', [[Datei:Gutachten-Prüfung-UBW.pdf]], Basisseminar FAÖ, Stand Okt. 2024;
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| − | * Hager: ''Persönliche Haftung in der Unternehmensbewertung'', [[Datei:Haftung.pdf]], Stand Aug. 2021;
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| − | * Hager: ''Geldwertänderung'', [[Datei:Inflation.pdf]], Basisseminar BFA, Stand Juli 2016;
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| − | * Hager: ''Liquidationswert'', [[Datei:Liquidationswert.pdf]], Stand Februar 2019;
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| − | * Hager: ''Markenrechtsbewertung'', [[Datei:Wertmarke.pdf]], Vortrag 26.4.2012 Groß-BP Wien;
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| − | * Hager: ''Auffrischung mathematischer Grundkenntnisse'', Basisseminar BFA, [[Datei:Mathematik-Auffrischung.pdf]], Stand August 2023;
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| − | * Hager: ''Bewertungsmethoden – Eine Übersicht'', [[Datei:Methoden-übersicht.pdf]], Stand Okt. 2024;
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| − | * Hager: ''Objektivierter vs. subjektiver Wert'', [[Datei:Obj-Subj.pdf]], Stand Sep. 2023;
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| − | * Hager: ''Anteilsbewertung - Personengesellschaften'', [[Datei:PersGes-ABW.pdf]], Stand Dez. 2020;
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| − | * Hager: ''Bewertung von Personengesellschaften'', [[Datei:PersGes-UBW.pdf]], Stand Dez. 2020;
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| − | * Hager: ''Ermittlung und Bedeutung von Ratings'', [[Datei:Rating.pdf]], Stand Okt. 2022;
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| − | * Hager: ''Unsicherheit in der Unternehmensbewertung'', [[Datei:Unsicher.pdf]], Basisseminar FAÖ, Stand Okt. 2024;
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| − | * Hager: ''Shareholder Value'', [[Datei:Shareholdervalue.pdf]], Stand Nov. 2021;
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| − | * Hager: ''Ermittlung des Unternehmerlohns'', [[Datei:Unternehmerlohn-Praxis.pdf]], Stand Mai 2019;
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| − | * Hager: ''Änderungen durch das neue Fachgutachten KFS/BW1 'Unternehmensbewertung' vom 26.3.2014 Info für Wissensplattform'', [[Datei:Vergleich BW1 (2006)-(2014).pdf]], Stand Jan. 2015;
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| − | * Hager: ''Vereinfachtes Ertragswertverfahren - Berechnung'', [[Datei:VEWV-Berechn.pdf]], Stand Juli 2020;
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| − | * Hager: ''Übersicht steuerliche Bewertungsmaßstäbe'', Basisseminar FAÖ, [[Datei:BewMaß StR kurz.pdf]], Stand Dez. 2024;
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| − | * Hager: ''Wie man mit dem Wr. Verfahren 1996 den gemeinen Wert berechnet'', [[Datei:Wiener Verfahren Berechnung.pdf]], Stand Aug. 2020;
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| − | * Hager: ''Wozu braucht man Unternehmensbewertung'', Basisseminar BFA, [[Datei:Wozu Unternehmensbewertung.pdf]], Stand September 2015;
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| − | * Hager: ''Diskontierungszinssatz – Ein kurzer Überblick'', [[Datei:Zins kurz.pdf]], Basisseminar FAÖ, Stand Okt. 2024;
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| − |
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| − | === Tabellen ===
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| − | <small> Sortiert nach Dateiname </small>
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| − |
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| − | * Hager: ''Checkliste Gutachten'', [[Datei:Gutachten Checkliste.xlsx]], Stand Nov. 2024;
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| − | * Hager: ''Mustertabelle Ertragswertverfahren'', [[Datei:Ertragswert-muster.xlsx]], Stand Okt. 2024;
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| − | * Hager: ''Berechnungstabelle Rating'', [[Datei:Rating.xlsx]], Stand Nov. 2024;
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| − | * Hager: ''Berechnungstabelle Svensson-Formel'', [[Datei:Svensson DBB.xlsx]], Stand Okt. 2024;
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| − | * Hager: ''Mustertabelle vereinfachtes Ertragswertverfahren'', [[Datei:VEWV Muster.xlsx]], Stand Okt. 2024;
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| − | * Hager: ''Mustertabelle Wr. Verfahren 1996'', [[Datei:WRV Muster.xlsx]], Stand Okt. 2024;
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| | | | |
| − | === Folien ===
| + | * Hager: ''Vorwärts – Rückwärts bei Diskontierung'', [[Datei:Vor-Rückwärts.pdf]], Stand Okt. 2025; |
| | | | |
| − | * Hager: "Welche (Unternehmens)Bewertungen werden vom Finanzamt anerkannt?", VWT 6.5.2019, [[Datei:VWT 2019.pdf]]
| + | <!-- === Tabellen === |
| − | * Hager: "Unternehmensbewertung Basis", BFA 2016, [[Datei:UBW-Basis(2016).pdf]], Stand Oktober 2016
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| − | * Hager: "Unternehmensbewertung im Steuerrecht", Linde Forum Unternehmensbewertung 2016, [[Datei:Forum 16 UBW-StR-Ergänzt.pdf]]
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| − | * Hager: "Unternehmensbewertungsgutachten - schlüssig und nachvollziehbar", JKU 2015, [[Datei:UBWGA JKU-Linz 151014.pdf]]
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| − | * Hager: "Unternehmensbewertung Basis", BFA 2013, [[Datei:UBW-Basis 2013.pdf]], Stand Februar 2013
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| − | * Hager: "Wertermittlung des immateriellen Vermögens Marke", GBP 26.4.2010, [[Datei: Wertmarke-Präsentation.pdf]]
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| | | | |
| − | ''siehe auch -> [[Liste der verwendeten Gesetze und Erlässe]], | + | ''siehe auch -> [[Liste der verwendeten Gesetze und Erlässe]], [[Liste der verwendeten Literatur]], [[Liste englische Fachausdrücke]], |
| − | [[Liste der verwendeten Literatur]], | + | [[Liste der verwendeten Abkürzungen]], [[Liste der verwendeten Symbole]], [[Liste der verwendeten Formeln]]'' |
| − | [[Liste englische Fachausdrücke]], | + | --> |
| − | [[Liste der verwendeten Abkürzungen]], | |
| − | [[Liste der verwendeten Symbole]], | |
| − | [[Liste der verwendeten Formeln]]'' | |
| | | | |
| | == Weblinks == | | == Weblinks == |
