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Grundstze ordnungsmiger Rckstellungsbilanzierung

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Brand
Springer Nature
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N/A
Part Number
0
GTIN
9783658389987
Condition
New
Product Description

Rckstellungen sind fr das bilanzierende Unternehmen und die Jahresabschlussadressaten regelmig von groer Bedeutung und gehren gleichermaen zu den umstrittensten Bilanzpositionen. Marcel Rost erarbeitet normativ belastbare Grundstze zur Abbildung in der Handels- und Steuerbilanz. Ausgehend von den Interdependenzen zwischen wirtschaftlicher Betrachtungsweise und Objektivierungserfordernis werden konkretisierende Prinzipien sowohl fr den Ansatz als auch fr die Zugangs- und Folgebewertung von Verbindlichkeitsrckstellungen herausgearbeitet. Das Kriterium der wirtschaftlichen Vermgensbelastung wird dabei als zentrales Element fr Verbindlichkeitsbegriff und Passivierungszeitpunkt identifiziert. Darber hinaus erfolgt eine bilanzsystematische Einordnung von Rckstellungen fr drohende Verluste aus schwebenden Geschften sowie die Untersuchung des Kompensationsbereichs in diesem Kontext.

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