The severance payment from the commercial company - IDW HFA 7, as amended

This book discusses the accounting treatment of a severance payment claim by a departing shareholder of a commercial partnership. This has changed in the wake of the revision of IDW HFA 7, as amended. This paper critically examines and illustrates the new case law. In particular, the advantages and disadvantages are presented and analysed in theory and using case studies. Furthermore, the differences between commercial and tax balance sheets as well as other aspects of company law and insolvency law are also examined.