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1 par value method
par value method ACC, FIN Nennwertmethode f (anzuwenden beim Rückkauf eigener Aktien zur Einziehung: das Grundkapital ist nach IFRS/IAS in Höhe des Nennwerts zu verringern; anders: für den Ausweis eigener Aktien zur Weiterveräußerung ist die Anschaffungskostenmethode = cost method maßgebend; § 8 KStG, § 272 HGB, IAS 32.33 f)Englisch-Deutsch Fachwörterbuch der Wirtschaft > par value method
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2 cost method
cost method FIN Anschaffungskostenmethode f (maßgebend nach IFRS/IAS für den Ausweis eigener Aktien beim Aktienrückkauf zur Weiterveräußerung; anders: beim Rückkauf zur Einziehung der Aktien ist das Grundkapital in Höhe des Nennwerts der erworbenen eigenen Aktien nach der Nennwertmethode = par value method zu verringern; § 8 KStG, § 272 HGB, IAS 32.33 f)Englisch-Deutsch Fachwörterbuch der Wirtschaft > cost method
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