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1 going concern value
going concern value ACC Teilwert m; Unternehmenswert m (value of a firm, an asset or a project as an ongoing business –Wert bei Unternehmensfortführung– under the assumption that it will continue in operational existence for the foreseeable future; Kaufpreis, den der Erwerber eines Unternehmens bei unterstellter Unternehmensfortführung für ein einzelnes Wirtschaftsgut ansetzen würde; § 61 Nr. 1 EStG, § 10 BewG)Englisch-Deutsch Fachwörterbuch der Wirtschaft > going concern value
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2 write down to going concern value
Englisch-Deutsch Fachwörterbuch der Wirtschaft > write down to going concern value
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3 write-down to the lower going-concern value
write-down to the lower going-concern value ACC Teilwertabschreibung f (assumption of the continuation of the business as a whole, bei Unterstellung der Unternehmensfortführung)Englisch-Deutsch Fachwörterbuch der Wirtschaft > write-down to the lower going-concern value
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4 write-off to going concern value
write-off to going concern value ACC Teilwertberichtigung f, Teilwertabschreibung f, Teilabschreibung fEnglisch-Deutsch Fachwörterbuch der Wirtschaft > write-off to going concern value
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5 value of an asset as part of an enterprise
value of an asset as part of an enterprise ACC, TAX Teilwert m (synonymous: going concern value; value of an asset or a project under the assumption that the business entity will continue in operational existence for the foreseeable future; Kaufpreis, den der Erwerber eines Unternehmens bei unterstellter Unternehmensfortführung für ein einzelnes Wirtschaftsgut ansetzen würde; § 61 Nr. 1 EStG, § 10 BewG)Englisch-Deutsch Fachwörterbuch der Wirtschaft > value of an asset as part of an enterprise
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6 enterprise value
enterprise value 1. ACC, TAX Wert m des fortgeführten Unternehmens, Teilwert m (synonymous: going concern value; value of a firm, an asset or a project as an ongoing business –Wert bei Unternehmensfortführung– under the assumption that it will continue in operational existence for the foreseeable future; Kaufpreis, den der Erwerber eines Unternehmens bei unterstellter Unternehmensfortführung für ein einzelnes Wirtschaftsgut ansetzen würde; § 61 Nr. 1 EStG, § 10 BewG); 2. GEN, MEDIA Enterprise Value m, Unternehmenswert m (Wert eines schuldenfreien Unternehmens, Kennzahl für Unternehmensbewertungen und -vergleiche: die Summe aus Marktkapitalisierung plus Schulden minus Kassenbestand minus geldnahe Aktiva = market capitalization + debt - cash - highly liquid assets)Englisch-Deutsch Fachwörterbuch der Wirtschaft > enterprise value
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7 present value of future profits
present value of future profits 1. ECON Barwert m künftiger Gewinne, Wert m der abgezinsten Gewinne, diskontierte künftige Gewinne mpl; 2. ACC Zukunftserfolgswert m, Zukunftsertragswert m (sum of future discounted net cash flows; cf going-concern value; Verfahren der Unternehmensbewertung: Unternehmenswert als Barwert aller künftigen Zahlungen, d. h. der erwarteten Einzahlungsüberschüsse, praxisorientiert weiterentwickelt zur Discounted-Cash-Flow-Methode = DCF-Methode)Englisch-Deutsch Fachwörterbuch der Wirtschaft > present value of future profits
См. также в других словарях:
going concern value — n: the value of the assets of an enterprise or of the enterprise itself considered as an operating business and therefore based on earning power and prospects rather than on the value of the same assets or the same business in the event of… … Law dictionary
going-concern value — what a company is worth if sold as a continuing business, as opposed to its liquidation value (Glossary of Common Bankruptcy Terms) The value of a business based upon its continued operation as opposed to the liquidation value of its assets (SA… … Glossary of Bankruptcy
going concern value — what a company is worth if sold as a continuing business, as opposed to its liquidation value (Glossary of Common Bankruptcy Terms) The value of a business based upon its continued operation as opposed to the liquidation value of its assets (SA… … Glossary of Bankruptcy
Going-Concern Value — The value of a company as an ongoing entity. This value differs from the value of a liquidated company s assets, because an ongoing operation has the ability to continue to earn profit, while a liquidated company does not. This value includes the … Investment dictionary
going-concern value — The value of a company to another company or individual in terms of an operating business. The difference between a company s going concern value and its asset or liquidation value is deemed goodwill and plays a major role in mergers and… … Financial and business terms
going-concern value — The amount by which the assets of a business as a whole, assembled for the conduct of the business, exceeds the aggregate of the value of the separate items of property in the business. Pacific State Sav. & Loan Co. v Hise, 25 Cal 2d 822, 155 P2d … Ballentine's law dictionary
going concern value — The value of a firm, assuming that the firm s organization and assets remain intact and are used to generate future income and cash flows. The value which inheres in a company where its business is established, as distinguished from one which has … Black's law dictionary
going concern value — The value of a firm, assuming that the firm s organization and assets remain intact and are used to generate future income and cash flows. The value which inheres in a company where its business is established, as distinguished from one which has … Black's law dictionary
going concern value — /ˌgəυɪŋ kən sɜ:n ˌvælju:/ noun the value of a corporation as it continues trading (in effect, the goodwill) as opposed to its breakup value … Dictionary of banking and finance
going-concern value — noun : the value of the assets of an enterprise considered as an operating business and therefore based on its earning power and prospects rather than on the value of the same assets in the event of liquidation … Useful english dictionary
going concern — going con·cern n: a business that is in operation Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. going concern … Law dictionary
