Home > Society & social sciences > Education > History of education > Darstellung und Analyse der Literaturauffassungen zur Interpretation der Niederstwertvorschrift des § 253 Abs. 3 HGB
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Darstellung und Analyse der Literaturauffassungen zur Interpretation der Niederstwertvorschrift des § 253 Abs. 3 HGB

Darstellung und Analyse der Literaturauffassungen zur Interpretation der Niederstwertvorschrift des § 253 Abs. 3 HGB

          
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About the Book

Inhaltsangabe: Problemstellung: Im Folgenden sollen die Literaturmeinungen zur Niederstwertvorschrift des § 253 Abs. 3 HGB untersucht werden. Als dritter Absatz der Vorschrift über die Wertansätze der Vermögensgegenstände und Schulden ist sie eine der Bewertungsvorschriften für das Umlaufvermögen des dritten Titels. Sie steht im ersten Abschnitt des Dritten Buches des HGB über die Handelsbücher und gilt daher für alle Kaufleute. In der Untersuchung wird synonym für den Begriff der Niederstwertvorschrift des § 253 Abs. 3 S. 1 und 2 HGB der Ausdruck strenge Niederstwertvorschrift verwandt. Die strenge Niederstwertvorschrift wird von Teilen der Literatur als Ausdruck des Imparitätsprinzips gesehene, worauf im folgenden einzugehen sein wird. Der Schwerpunkt der folgenden Untersuchung liegt auf den Literaturauffassungen zur Auslegung des Börsen- und Marktpreises (§ 253 Abs. 3 S. 1 HGB) und des niedrigeren beizulegenden Wertes (§ 253 Abs. 3 S. 2 HGB). Nach der strengen Niederstwertvorschrift sind die ursprünglichen Bilanzansätze der Vermögensgegenstände des Umlaufvermögens unabhängig von einem gem. § 256 S. 1 HGB angewandten Bewertungsvereinfachungsverfahren am Bilanzstichtag einem Niederstwerttest zu unterziehen. Der ursprüngliche Bilanzansatz ist gem. § 253 Abs. 3 S. 1 HGB mit dem aus dem Börsen- oder Marktpreis abgeleiteten Wert des Vermögensgegenstandes zu vergleichen. Der niedrigere der beiden Werte wird in der Bilanz angesetzt4. Ist kein Börsen- oder Marktpreis feststellbar, ist der Wert als Vergleichsmaßstab heranzuziehen, der den Vermögensgegenständen am Abschlußstichtag beizulegen ist. Wenn der beizulegende Wert niedriger als der historische Bilanzansatz ist, so ist gem. § 253 Abs, 3 S. 2 HGB auf den niedrigeren beizulegenden Wert abzuschreiben. Gem. § 253 Abs. 5 HGB darf der niedrigere Wertansatz auch weiterhin angesetzt werden, wenn die Gründe für den Wertabschlag nicht mehr bestehen. Problematisch ist die exakte Bestimmung des aus dem Börsen- oder Marktpreis


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Product Details
  • ISBN-13: 9783838602912
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3838602919
  • Publisher Date: 25 Aug 1997
  • Height: 210 mm
  • No of Pages: 68
  • Series Title: German
  • Weight: 104 gr


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Darstellung und Analyse der Literaturauffassungen zur Interpretation der Niederstwertvorschrift des § 253 Abs. 3 HGB
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