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Bilanzierung von Pensionsverpflichtungen
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Die Bilanzierung von Pensionsverpflichtungen hat groe Auswirkungen sowohl auf das Eigenkapital eines Unternehmens als auch auf Erfolgsgren wie EBIT, Jahresberschuss, Cashflow. Fr die Einschtzung des Unternehmenserfolgs oder die Analyse der Kreditwrdigkeit sind die pensionsrelevanten Informationen von wesentlichem Interesse. Das Werk zeigt, wie man Pensions- und weitere Personalverpflichtungen richtig in den unterschiedlichen Rechenwerken nach handels- und steuerrechtlichen sowie internationalen Regelungen abbildet. Die Neuauflage enthlt die aktuelle Rechtsprechung und neue Richtlinien.
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