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Anlagenbewertung in Handels- und Steuerbilanz

Anlagenbewertung in Handels- und Steuerbilanz

          
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About the Book

Studienarbeit aus dem Jahr 2002 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 15 von 15 Punkten, Fachhochschule des Bundes für öffentliche Verwaltung Brühl - Fachbereich Allgemeine Innere Verwaltung (Fachbereich Finanzen), Sprache: Deutsch, Abstract: Einzelkaufleute und Personengesellschaften erstellen zum Ende eines jeden Geschäftsjahres einen einfachen Jahresabschluss nach § 242 HGB. Kapitalgesellschaften müssen gemäß § 264 HGB einen erweiterten Jahresabschluss erstellen. Der einfache Jahresabschluss setzt sich zusammen aus der Bilanz und der Gewinn- und Verlustrechnung, der erweiterte Jahresabschluss besteht aus Bilanz, Gewinn- und Verlustrechnung, Anhang und Lagebericht. Mit der gesetzlich vorgeschriebenen Pflicht zum Aufstellen eines Jahresabschlusses soll unmittelbar erreicht werden, dass die wirtschaftliche Gesamtsituation der Unternehmung regelmäßig überprüft wird (Selbstkontrolle). Damit können unternehmerisches Fehlverhalten und daraus resultierende Kosten gesenkt werden. Das zu erörternde Thema befasst sich mit der Bewertung in der Bilanz, einem Teilaspekt des Jahresabschlusses. Die Bewertung, d. h. die Feststellung des Wertes der einzelnen Vermögensgegenstände an einem Stichtag, ist das schwierigste Problem bei der Bilanzierung. Feststellen bedeutet einerseits, dass der Bewertende dem Vermögensgegenstand selbst einen Wert zumisst, heißt aber auch andererseits, dass er die durch andere Entscheidungen zustande gekommenen Werte übernimmt bzw. überträgt. Zwar stellt dieses Akzeptieren auch eine Entscheidung dar, die Höhe eines durch andere bereits fixierten Wertes wird dadurch jedoch nicht beeinflusst. Die Bewertung ist somit eine zielorientierte, situationsabhängige Veranschlagung von Wirtschaftsgütern in Geld. Sie kann sowohl von handelsrechtlicher (z. B. § 253 HGB) als auch von steuerrechtlicher Natur sein (z. B. § 6 EStG). Letztendlich richtet sich die Höhe des Ansatzes nach dem jeweiligen Zweck der Bewertung. Im Folgenden werde


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Product Details
  • ISBN-13: 9783638646161
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 56
  • Series Title: German
  • Weight: 86 gr
  • ISBN-10: 3638646165
  • Publisher Date: 04 Jul 2007
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm


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