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Grundstze ordnungsmiger Verbindlichkeitsbilanzierung fr Arbeitsverhltnisse
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Buy Grundstze ordnungsmiger Verbindlichkeitsbilanzierung fr Arbeitsverhltnisse for $69.99 at @ Link.springer.com
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Product Details
In den vorherrschenden Produktionsstrukturen bildet der Personalaufwand regelmig die bedeutendste Aufwandsart. Michael von Pock analysiert vor dem Hintergrund des BilMoG, welche Verpflichtungen des Arbeitgebers nach den handelsrechtlichen GoB zu passivieren sind. Er arbeitet heraus, dass sich fr die Beurteilung einer wirtschaftlich rckstndigen Leistung im Sinne eines Erfllungsrckstands im Arbeitsverhltnis das Realisationsprinzip als bilanzzweckadquater Mastab anbietet und fr die Bestimmung eines absatzmarktorientierten Verlustantizipationsmastabs die Ausgeglichenheitsvermutung in Folge der Ertragszurechnungsproblematik beim Arbeitsverhltnis eine wichtige objektivierende Funktion besitzt.
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