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Kritische Würdigung des BFH-Urteils IV R 43/09 zur bilanziellen Behandlung von Pensionsverpflichtungen in Folge eines Schuldbeitritts

Kritische Würdigung des BFH-Urteils IV R 43/09 zur bilanziellen Behandlung von Pensionsverpflichtungen in Folge eines Schuldbeitritts

          
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About the Book

Studienarbeit aus dem Jahr 2014 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Johannes Gutenberg-Universität Mainz, Veranstaltung: Seminar - Besteuerung von Unternehmen, Sprache: Deutsch, Abstract: Die Altersvorsorge jenseits der staatlichen Absicherung rückt zur Vermeidung von Altersarmut immer stärker in den Fokus der Politik und nimmt damit auch Unternehmen zunehmend mit in die Verantwortung. Tatsächlich haben sich viele Unternehmungen dieser Verantwortung angenommen, sehen sich dabei jedoch mit erheblichem Ressourcenbedarf konfrontiert. Vor diesem Hintergrund hat die Auslagerung von Pensionslasten zunehmend an Bedeutung gewonnen. Dabei erhoffen sich Unternehmen aus einer solchen Praxis neben dem Einsparen von Ressourcen vor allem auch eine Verbesserung des Bilanzbildes. Als eines der bevorzugten Instrumente für eine solche Auslagerung hat sich der Schulbeitritt in Kombination mit einer internen Erfüllungsübernahme etabliert. Trotz der zunehmenden Relevanz des Themas, herrscht jedoch noch immer Unsicherheit bezüglich der Bilanzierung ausgelagerter Pensionsverpflichtungen. In den hieraus resultierenden, regelmäßigen Streit zwischen Unternehmen und Finanzverwaltungen hat der Bundesfinanzhof (BFH) mit seinem Urteil vom 26.04.2012 - zumindest im Bereich der Bilanzierung beim Veräußerer - Klarheit gebracht. Die vorliegende Arbeit hat zum Ziel, dieses Urteil kritisch zu prüfen. Im Fokus liegt dabei die Frage, ob eine durch einen Schuldbeitritt mit Erfüllungsübernahme ausgelagerte Pensionsverpflichtung die aus den Grundsätzen ordnungsmäßiger Buchführung (GoB) abgeleiteten Passivierungskriterien für Schulden weiterhin erfüllt. Zudem soll festgestellt werden, ob die Erfüllungsübernahme durch einen beitretenden Schuldner die Aktivierung eines Freistellungsanspruchs erfordert. Nach einer kurzen Einführung in den Streitfall werden dabei zunächst die Behandlung von Pensionsverpflichtung in Handel


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Product Details
  • ISBN-13: 9783668317666
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3668317666
  • Publisher Date: 11 Oct 2016
  • Height: 210 mm
  • No of Pages: 28
  • Series Title: German
  • Weight: 50 gr

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Kritische Würdigung des BFH-Urteils IV R 43/09 zur bilanziellen Behandlung von Pensionsverpflichtungen in Folge eines Schuldbeitritts
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Kritische Würdigung des BFH-Urteils IV R 43/09 zur bilanziellen Behandlung von Pensionsverpflichtungen in Folge eines Schuldbeitritts
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