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Pensionsrückstellungen - ein Überblick

Pensionsrückstellungen - ein Überblick

          
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About the Book

Studienarbeit aus dem Jahr 2008 im Fachbereich BWL - Wirtschaftspolitik, Note: 1,7, Fachhochschule Kiel (Fachbereich Wirtschaft), Veranstaltung: Bilanzpolitik, Sprache: Deutsch, Abstract: Die betriebliche Altersversorgung wird in den kommenden Jahrzehnten in Deutschland gesellschaftlich immer notwendiger, aber sie belastet die Unternehmen auch in zunehmendem Maße. Die Gründe hierfür liegen u.a. in der demographischen Vorhersage, dass die Lebenserwartung der Bevölkerung in Zukunft weiter steigen wird. Die Leistungen der bAV wurden bisher in Deutschland überwiegend im eigenen Unternehmen über Pensionsrückstellungen finanziert. Es lässt sich ein allgemeiner Trend - weg von der unternehmensinternen Finanzierung hin zu einer externen Finanzierung - feststellen. Dies hat oftmals bilanzpolitische Gründe. Rating-Agenturen, Banken und Aktienanalysten betrachten Pensionsrückstellungen bei ihren Unternehmensanalysen zunehmend Kritisch. Im Jahr 2003 stufte beispielsweise die Ratingagentur Standard & Poors das Rating-Ergebnis des Konzerns ThyssenKrupp aufgrund ungedeckter Pensionsrückstellungen zurück.1 Der Bilanzierung der bAV kommt unabhängig vom angewendeten Rechnungslegungssystem stets eine große Bedeutung zu. In der vorliegenden Arbeit werden zunächst unter Punkt 2 die theoretischen Grundlagen zur betrieblichen Altersversorgung und die Arten der Pensionsrückstellungen erläutert. Punkt 3 der vorliegenden Arbeit geht zunächst auf die Behandlung der Pensionsrückstellungen nach HGB ein. Unter Punkt 3.1 wird die Bilanzierung von Pensionsrückstellungen dem Grunde nach vorgestellt, worauf unter Punkt 3.2 die Bilanzierung der Pensionsrückstellungen der Höhe nach folgt. In den entsprechenden Unterpunkten, wird immer auch die steuerliche Relevanz der jeweiligen Passivierungswahlrechte/Pflichten oder Bewertungsverfahren dargestellt. Es wird auch auf die bilanzpolitischen Möglichkeiten hingewiesen. Der Punkt 4 beschäftigt sich mit der Pensionsrückstellung nach dem neue


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Product Details
  • ISBN-13: 9783640164622
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 36
  • Series Title: German
  • Weight: 59 gr
  • ISBN-10: 3640164628
  • Publisher Date: 13 Sep 2008
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm


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