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Rckstellungen im Braunkohlenbergbau

Rckstellungen im Braunkohlenbergbau

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783835093058
Condition
New
Product Description

Rckstellungen, die wegen der Verpflichtung zur Wiedernutzbarmachung der bergbaulich in Anspruch genommenen Oberflche nach BBergG gebildet werden, sind eine theoretisch anspruchsvolle und praktisch bedeutsame Bilanzposition, deren eingehende wissenschaftliche Untersuchung bisher noch ausstand. Stefan Bergs stellt die rechtlichen Grundlagen der Verpflichtung des Bergbautreibenden zur Wiedernutzbarmachung der Oberflche speziell im Braunkohlenbergbau dar und grenzt den Erfllungsumfang einer Einzelmanahme der Wiedernutzbarmachung ab. Anschlieend setzt er sich detailliert mit der Bemessung des Erfllungsbetrags auseinander und zeigt den Zusammenhang mit der Bildung von Rckstellungen auf.

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