Das Gegenteil der Fortführung ist die Liquidation, dabei wird ermittelt welchen Wert Vermögensteile darstellen, die in dernächste Zeit veräußert werden.
Zu Liquidation wird nur Bewertet;
Das zu bewertende Unternehmen tatsächlich liquidiert werden soll
Nicht betriebsnotwendigen Aktiven pder Passiven vorliegen (Wertschriften oder sonstige nicht übertragbare und nicht Geschäftsrelevanten Posten)
Anstelle von Liquiditätswert wird auch von Zerschlagungswert gesprochen
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