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Der Jahresabschluss Im Krankenhaus: Leitfaden Zur Aufstellung Des Jahresabschlusses Nach Der Khbv Und Dem Krankenhausfinanzierungsrecht

Der Jahresabschluss Im Krankenhaus: Leitfaden Zur Aufstellung Des Jahresabschlusses Nach Der Khbv Und Dem Krankenhausfinanzierungsrecht

          
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About the Book

Seit der Veroffentlichung der 5. Auflage des Praxisleitfadens "Der Jahresabschluss im Krankenhaus" im Januar 2013 hat sich im deutschen Krankenhauswesen und seiner Rechnungslegung wieder viel geandert, und eine neue, 6. uberarbeitete Auflage ist erforderlich. Handelsrechtlich sind zuerst das Bilanzrichtlinie-Umsetzungsgesetz (BilRUG) und weiter die Reform der Abzinsungsregeln fur Pensionsruckstellungen (Gesetz zur Umsetzung der Wohnimmobilienkreditrichtlinie und zur Anderung handelsrechtlicher Vorschriften vom 16.03.2016) zu nennen. Im Bereich der Krankenhausfinanzierung sind die Reform des Krankenhausstrukturgesetzes (KHSG) und schliesslich die Eckpunkte zur Weiterentwicklung der PEPP-Entgelte zu nennen. Auch die Rechtsprechung entwickelt sich standig weiter und so veraltet ein Leitfaden wie dieser in nur 3 Jahren. Insgesamt sollen die nachstehenden Ausfuhrungen Hinweise zur zutreffenden Aufstellung, Dokumentation und Prufung des Jahresabschlusses eines Krankenhauses geben. Schwerpunkte liegen einerseits auf den Aspekten, die sich aus den besonderen Krankenhausfinanzierungsvorschriften ergeben, andererseits sollte nicht vergessen werden, dass fur Krankenhauser grds. auch die Regeln des Handelsrechts, Zivilrechts und des Steuerrechts gelten. Im Teilbereich der psychiatrischen Einrichtungen ist zu erwarten, dass mit der Uberarbeitung der Abrechnungsbestimmungen fur das PEPP-Entgeltsystem zum 01.01.2015 nunmehr deutlich mehr Umstiege auf das neue Entgeltsystem zu erwarten sind. Die vorliegende 6. Auflage berucksichtigt den Rechtsstand bis Ende Marz 2016.


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Product Details
  • ISBN-13: 9783170382701
  • Publisher: Kohlhammer
  • Publisher Imprint: Kohlhammer
  • Height: 211 mm
  • No of Pages: 307
  • Spine Width: 0 mm
  • Weight: 399 gr
  • ISBN-10: 3170382705
  • Publisher Date: 16 Jun 2016
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Leitfaden Zur Aufstellung Des Jahresabschlusses Nach Der Khbv Und Dem Krankenhausfinanzierungsrecht
  • Width: 147 mm


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Der Jahresabschluss Im Krankenhaus: Leitfaden Zur Aufstellung Des Jahresabschlusses Nach Der Khbv Und Dem Krankenhausfinanzierungsrecht
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