#x98;Der#x9C; Teilwert bei uneinbringlichen und zweifelhaften Geldforderungen im Bilanzsteuerrecht

Von Stephan Bellin. Originally Presented As Author's Thesis (doctoral)--universität Zu Köln, 1994. Includes Bibliographical References (p. [271]-284) And Index. The asset partial value of uncollectible receivables and bad debts in accounting for tax purposes. Dissertation in law on the "Teilwert" with particular regard to debt claims. "Teilwert" is the value, which is assignable to a business asset in case the whole business is sold. The author claims that German tax law, including the courts and literature, does not properly takes account of the enforceability of claims. The validity of the underlying transaction, which established the claim, should also be considered in determining the value of the claim. The book takes notice of laws, case law and literature up to February 1995