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Bilanzierung von Restwerten in der Leasingbranche nach deutschem Recht

Bilanzierung von Restwerten in der Leasingbranche nach deutschem Recht

          
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About the Book

Studienarbeit aus dem Jahr 2020 im Fachbereich Jura - Steuerrecht, Note: 1,00, Universität Hamburg, Sprache: Deutsch, Abstract: In Kapitel 2 werden zunächst die gesetzlichen Grundlagen und Definitionen dargestellt. Anschließend werden die Bilanzierungsvorschriften nach HGB näher erläutert. In Kapitel 3 geht es hauptsächlich um die Leasingbranche und um die unterschiedlichen Leasingformen und Vertragsarten. Hierbei werden die Vertragsarten in zwei Arten unterteilt: Vollamortisations- und Teilamortisationsverträge. In Kapitel 4 geht es um die Bilanzierung von Leasingverträgen. Hierbei geht es darum, die Zurechnung zum Leasinggeber oder zum Leasingnehmer nach HGB und den Leasingerlassen herauszufinden. Die steuerliche Behandlung von Leasingverträgen wird ebenfalls näher erläutert. Die Bilanzierung im ersten Jahr und in den Folgejahren mit den entsprechenden Anschaffungs- bzw. Herstellungskosten wird konkretisiert. Die aus Kapitel 3 vorgestellten Vollamortisations- und Teilamortisationsverträge werden auf die Darstellung bzw. Berechnung der Restwerte behandelt. Allgemein wird das Thema Restwerte zusammengefasst. In Kapitel 5 schließt die Arbeit mit einer Zusammenfassung der wichtigsten Erkenntnisse ab. Als Problem erweist sich in der Leasingbranche die Zurechnung zum Leasinggeber oder Leasingnehmer. Es geht um die Zuteilung des rechtlichen oder wirtschaftlichen Eigentümers. Dieser muss den Gegenstand in seiner Bilanz aufnehmen. Damit die Vorteile von Leasing in dem Vordergrund erscheinen, findet meist die Zurechnung zum Leasinggeber statt. Einer der Vorteile des Leasingnehmers ist in dem Fall beispielsweise die Bilanzneutralität. Die Investitionsentscheidung wirkt sich nicht auf die Bilanz aus. Demnach kommt es zu keiner Veränderung der Eigenkapitalquote. Schwierig wird es für beide Parteien, wenn es um das Thema Erst- und Folgebewertung geht. Handelsrechtlich besteht das Anschaffungskostenprinzip. Demnach dürfen Vermögensgegenstände höchstens mit den Anschaffungs- o


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Product Details
  • ISBN-13: 9783346418616
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 22
  • Spine Width: 1 mm
  • Width: 148 mm
  • ISBN-10: 3346418618
  • Publisher Date: 03 Aug 2021
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 41 gr


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