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bilanzielle Behandlung von Leasingverträgen. Ein ökonomischer Vergleich zwischen Leasing und Kreditkauf

bilanzielle Behandlung von Leasingverträgen. Ein ökonomischer Vergleich zwischen Leasing und Kreditkauf

          
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About the Book

Studienarbeit aus dem Jahr 2001 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Berufsakademie Berlin (Fachbereich Wirtschaft), Sprache: Deutsch, Abstract: Bereits im vierten Jahrhundert v.Chr. stellte Aristoteles fest, dass Reichtum vielmehr im Gebrauch als im Eigentum liegt. Die eigentumslose Nutzung von Gütern als Kerngedanke des Leasings ist schon seit vielen Jahrhunderten im Wirtschaftsleben anzutreffen. Die Regierung Athens vergab beispielsweise Erzminen an ihre Bürger. Es waren dem Leasing entsprechende Vertragsverhältnisse mit Gewinnbeteiligung. Leasing hat sich im Laufe der Zeit stets weiterentwickelt und ist zu einer anerkannten Finanzierungsform geworden. In Deutschland wurden im Jahr 2000 rund 15% der gesamtwirtschaftlichen Investitionen geleast. Es stellt sich die Frage, warum diese Entwicklung in solch einem Maße stattfand. Die Leasingbranche wirbt mit einer Vielzahl von Vorteilen dieses Finanzierungsinstrumentes. Besonders hervorgehoben wird dabei der Off-Balance-Charakter und die damit verbundenen steuerlichen und bilanzpolitischen Effekte. Um genau diese Auswirkungen geht es auch hauptsächlich in folgender Arbeit. Ziel ist es, Leasing vorzustellen und zu prüfen, ob die "Lobesgesänge" der Leasinggesellschaften gerechtfertigt sind. Im Kapital zwei wird zunächst einmal der Begriff "Leasing" definiert. Der nächste Abschnitt konzentriert sich auf das Finanzierungs-Leasing und seine Ausprägungen, wobei verschiedene Vertragsvarianten vorgestellt werden. Anschließend werden die Auswirkungen in den Bilanzen der Beteiligten betrachtet. Kapitel vier beleuchtet die Frage "Leasing oder Kreditkauf" näher. Hierin liegt der Schwerpunkt der Arbeit, da positive Effekte nur als reale Vorteile gelten, wenn andere Finanzierungsinstrumente diese nicht auch aufweisen. Neben der Bilanzneutralität, der Gewinnsituation, der steuerlichen Lage und der Liquidität werden auch Argumente wie Flexibilität, Risiko und Dienstleistungen betrachtet. Auf aktuell


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Product Details
  • ISBN-13: 9783668104778
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3668104778
  • Publisher Date: 08 Dec 2015
  • Height: 210 mm
  • No of Pages: 40
  • Series Title: German
  • Weight: 63 gr


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