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Bilanzielle Zurechnung von Schulden in der Handels- und Steuerbilanz

Bilanzielle Zurechnung von Schulden in der Handels- und Steuerbilanz

          
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About the Book

Studienarbeit aus dem Jahr 2012 im Fachbereich Jura - Steuerrecht, Note: 10 Punkte, Freie Universität Berlin, Veranstaltung: Bilanz - und Unternehmenssteuerrecht, Sprache: Deutsch, Abstract: I Einleitung Die "Schuldenfrage" scheint im Zuge der Staats- und Euroschuldenkrise in den letzten Jahren nicht mehr nur die Wirtschaft in der Hand zu haben, sondern auch außerhalb des ökonomisch interessierten Fachkreises eine breite Anhängerschaft gefunden zu habe. Zeitungen haben eigene Schuldenkrise-Seiten eingerichtet, Autoren widmen sich mit Verve dem Thema und auch innerhalb der Bevölkerung scheinen sich immer mehr Menschen mit dem so unangenehmen und negativ konnotierten Wort der "Schuld" zu befassen. Doch was genau ist unter "der" Schuld zu verstehen? Im normalen Sprachgebraucht steht man in der Schuld eines anderen, wenn man sich etwas hat zu Schulden kommen lassen hat. Ökonomisch betrachtet stellen Schulden das Pendant zu dem positiven Vermögen dar. Innerhalb der Rechtsordnung wird der zivilrechtliche Schuldbegriff (z.B. §§ 366, 371 BGB) mit dem der Verbindlichkeiten (z.B. §§ 257, 762 BGB) gleichgesetzt. Das Handelsrecht verwendet den Begriff der bilanziellen Schuld als Oberbegriff für die (feststehenden) Ver-bindlichkeiten und die (noch ungewissen) Rückstellungen. Auf diese handels-rechtliche Definition stützt sich aufgrund des Maßgeblichkeitsprinzip zunächst auch das Bilanzsteuerrecht, und grenzt erst später infolge gesetzlicher statuierter Spezialnormen den Ansatz und die Bewertung etwaiger Schuldposten ein. Doch selbst wenn man sich für eine Interpretation des Schuldbegriffs entschieden hat, stellt sich noch immer die Frage, ab wann sie bestehen kann. Wie hoch und wahrscheinlich muss die Verpflichtung sein um von einer Schuld sprechen zu können? Ab wann besteht ein Risiko der Inanspruchnahme? Schließlich ist für einen außen stehenden Dritten teilweise auch nicht immer sogleich ersichtlich, wer genau der eigentliche Schuldner ist. Denn so wie sich im großen Wirtsch


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Product Details
  • ISBN-13: 9783656241256
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 8 mm
  • Width: 148 mm
  • ISBN-10: 3656241252
  • Publisher Date: 23 Jul 2012
  • Height: 210 mm
  • No of Pages: 132
  • Series Title: German
  • Weight: 181 gr


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Bilanzielle Zurechnung von Schulden in der Handels- und Steuerbilanz
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Bilanzielle Zurechnung von Schulden in der Handels- und Steuerbilanz
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