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Betriebswirtschaftliche Steuerlehre

Betriebswirtschaftliche Steuerlehre

          
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About the Book

Aufgrund der hande1srechtlichen Bestimmungen ist in Deutschland bereits seit 1897 jeder Kaufmann verpflichtet, Blicher zu ftihren und die Lage seines Verm6gens nach den Grund- satzen ordnungsmaEiger Buchftihrung (GoB) ersichtlich zu machen. Er muB auBerdem ge- mill § 242 Abs. 1 des Hande1sgesetzbuches (HGB) flir den SchluB eines jeden Geschafts- jahres ein Inventar und eine Bilanz aufste11en. Das HGB hat jedoch - abgesehen von eini- gen wenigen Formalvorschriften - weder die Grundsatze ordnungsmaBiger Buchftihrung definiert noch Bilanzierungsvorschriften erlassen, sondem vie1mehr einen weitgesteckten Rahmen aufgeste11t. Dies trifft insbesondere flir die Bewertung der Verm6gensgegenstan- de und Schu1den zu, die bei der Aufste11ung einer Bilanz erfo1gen muB. Bilanzierungs- und Bewertungsgrundsatze sind erst vie1 spater durch das Aktiengesetz (AktG) von 1937 entwickelt worden. Sie galten zunachst nur flir die Aktiengese11schaften, sind aber im Laufe der Zeit zum Bestandteil der GoB und damit flir a11e Rechtsformen maBgebend geworden. 1m Zuge der Vereinheitlichung des Rechnungswesen in der Euro- paischen Wirtschaftsgemeinschaft wurden 1986 die in den verschiedenen Gesetzen (HGB, AktG, GmbH und GenG) niederge1egten Vorschriften liber das Rechnungswesen in einem 3. Buch des HGB zusammengefaBt. Es enthalt im 1. Abschnitt Vorschriften flir a11e Kauf- 1eute, im 2. und 3. Abschnitt erganzende Vorschriften flir Kapitalgese11schaften und Ge- nossenschaften. Das neue Bilanzrecht gilt ab 1.1.1987.


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Product Details
  • ISBN-13: 9783409041805
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 4. Aufl. 1990
  • Language: German
  • Returnable: N
  • Spine Width: 8 mm
  • Width: 170 mm
  • ISBN-10: 340904180X
  • Publisher Date: 01 Jan 1990
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 138
  • Series Title: German
  • Weight: 240 gr


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