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Abgrenzung und Bewertung von Vermgensgegenstnden

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Brand
Springer Nature
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N/A
Part Number
0
GTIN
9783834929440
Condition
New
Product Description

Der Einzelbewertungsgrundsatz wird seit BilMoG weiter gefasst, so ist bspw. in 254 HGB nun die Bildung von Bewertungseinheiten vorgesehen. Bettina Rler untersucht, ob grundstzlich eine grozgige Einzelbewertung zu fordern ist und wrdigt die Konsequenzen im Hinblick auf die planmige und auerplanmige Abschreibung von Vermgensgegenstnden. Sie zeigt, inwieweit sich die Zerlegung des Vermgensgegenstands in seine wesentlichen Bestandteile zur komponentenweisen Abschreibung (IDW RH HFA 1.016) einerseits und die Zusammenfassung zu bergeordneten Ertragseinheiten andererseits mit den handelsrechtlichen GoB und der BFH-Rechtsprechung vereinbaren lsst.

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