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Bildung von Pensionsrückstellungen im Handels- und Steuerrecht

Bildung von Pensionsrückstellungen im Handels- und Steuerrecht

          
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About the Book

Die betriebliche Altersvorsorge (bAV), als freiwillige soziale Maßnahme, gewinnt für Arbeitnehmer immer mehr an Bedeutung. Ein Verlass auf die gesetzliche Rente ist nicht mehr gegeben und reicht für den heutigen Lebensstandard oft nicht aus. Deshalb greifen Arbeitnehmer vermehrt auf das Modell der betrieblichen Altersvorsorge zurück, die als private Eigenvorsorge anzuerkennen ist. Die stark abnehmende staatliche Rente soll dadurch aufgestockt werden. Dabei stehen dem Arbeitnehmer fünf Fördersysteme für die Durchführung der betrieblichen Altersvorsorgen zur Auswahl. Diese werden in eine unmittelbare und mittelbare Versorgungszusage unterteilt. Wobei nur die mittelbare Versorgungszusage eine Pensionsrückstellung mit einem Wahlrecht auslöst. Die Pensionsrückstellungen zählen kategorisch zu den Rückstellungen und führen in Unternehmen zu einer Belastung. Das Kapital ist gebunden und steht an sich nicht zur freien Verfügung. In der Bilanz wird der Posten auf Seiten der Passiva als kurz- bzw. langfristige Verbindlichkeit ausgewiesen. Handels- und steuerrechtlich werden zur Bewertung der Pensionsrückstellung unterschiedliche Parameter herangezogen. Im Steuerrecht beträgt der Zinssatz 6 % unabhängig von Marktzinssätzen. Handelsrechtlich wird für die Berechnung der durchschnittliche Marktzinssatz der letzten 10 Jahre angesetzt. Aufgrund der aktuellen Niedrigzinslage ist die einst lukrative betriebliche Altersvorsorge für Unternehmen eine Belastung. Für Unternehmen bedeutet dies, die zugesagten Pensionen aus eigenen finanziellen Mitteln aufzustocken um dem Niedrigzins entgegenzuwirken. Der Fokus dieser Abschlussarbeit liegt auf der Darstellung der handelsrechtlichen und steuerlichen Vorschriften und Besonderheiten bei der Bildung von Pensionsrückstellungen und deren Auswirkungen. Weiter werden die unterschiedlichen Bilanzierungsvorschriften gegenübergestellt. Ebenso wird die geänderte Bewertungsvorschrift für die Behandlung von Pensionsrückstellung durch das Inkrafttreten de


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Product Details
  • ISBN-13: 9783961167685
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 91 gr
  • ISBN-10: 3961167680
  • Publisher Date: 15 Oct 2018
  • Height: 210 mm
  • No of Pages: 60
  • Spine Width: 4 mm
  • Width: 148 mm


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