Dominated conflict situation
The concept of the dominated conflict situation is used in business valuation theory for situations in which a business valuation is carried out independently of the will of the owners, while they are nevertheless bound to the result. This is the case, for example, in inheritance cases (dominated situation with a change of ownership) when it comes to assessing inheritance tax, or also in creditworthiness checks (dominated situation without a change of ownership).
In contrast to this, Manfred Jürgen Matschke uses this term as follows: "Dominated conflict situations differ from non-dominated conflict situations in that in them one party unilaterally and also against the declared will of the other parties involved in the conflict brings about the change of ownership of the company itself or with the help of a court Dominated conflict situations are those in which norms from legislation and jurisprudence or from existing contracts are of great importance and must therefore be observed ".
literature
- Wolfgang Ballwieser : company valuation . 2nd Edition. Schäffer-Poeschel, Stuttgart 2007. ISBN 3-79-102676-3 .
- Adolf Moxter : Principles of proper company valuation . 2nd Edition. Gabler, Wiesbaden 1983. ISBN 3-40-939093-6 .
Individual evidence
- ^ Manfred Jürgen Matschke: Principles of proper company valuation. (No longer available online.) March 12, 2003, archived from the original on September 24, 2015 ; accessed on August 11, 2015 . Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
