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Rückstellung im Rahmen der Rechnungslegung nach dem Handelsgesetzbuch. Eine Fallstudie zur Bilanzierung gemäß § 249 HGB

Rückstellung im Rahmen der Rechnungslegung nach dem Handelsgesetzbuch. Eine Fallstudie zur Bilanzierung gemäß § 249 HGB

          
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About the Book

Projektarbeit aus dem Jahr 2021 im Fachbereich Jura - Sonstiges, Note: 1,0, Hochschule Heilbronn Technik Wirtschaft Informatik, Sprache: Deutsch, Abstract: Die vorliegende Arbeit ist eine Fallstudie zur Bilanzierung gemäß § 249 HGB und behandelt die Rückstellung im Rahmen der Rechnungslegung nach dem Handelsgesetzbuch anhand verschiedener Sachverhalte. Die Relmiad AG mit Sitz im baden-württembergischen Stuttgart ist ein renommierter Automobilkonzern und Hersteller von Premiumfahrzeugen für Privat- und Geschäftskunden, welche sich stets durch ihre Leistungsstärke und Zuverlässigkeit auszeichnen und weltweit auf allen Absatzmärkten verkauft werden. Zusammen mit vielseitigen Dienstleistungen im Automotive-Bereich stellt das im Jahr 1998 gegründete Unternehmen seinen Kunden unter dem Namen "Relmiad Automotive Solutions" ein Kaleidoskop an verschiedenen Angeboten zur Verfügung. Schon seit einigen Quartalen liegt der Fokus des Unternehmens auf Investitionen hinsichtlich der Elektrifizierung des eigenen Angebotsspektrums, um die wirtschaftliche Zukunft über die Erschließung neuer Wachstumspotentiale in der Elektromobilität sicherzustellen. Für die Aufstellung des Einzelabschlusses der Relmiad AG nach HGB sind noch die im Abschnitt 2 aufgeführten Sachverhalte aus dem Geschäftsjahr 2020 hinsichtlich ihrer bilanziellen Abbildung im Jahresabschluss zu beurteilen. Das zwölfmonatige Geschäftsjahr der Relmiad AG endet am 31. März eines jeden Jahres. Neben den schematischen Buchungssätzen der einzelnen Vorfälle sind die mit der handelsrechtlichen Einschätzung korrespondierenden Paragraphen dabei unbedingt anzugeben und soweit nötig um eine Erläuterung zu ergänzen. Auf die vergleichende steuerrechtliche Darstellung sowie die Bilanzierung nach IFRS ist nur auszugsweise in kurzer Form einzugehen. Der durchschnittliche Marktzinssatz der vergangenen sieben Geschäftsjahre i.S.d. § 253 Abs. 2 S. 1 HGB betrage konstant 0,54% und die jährliche Kostensteigerung sei 2%.


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Product Details
  • ISBN-13: 9783346585066
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 32
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3346585069
  • Publisher Date: 12 Jan 2022
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 54 gr


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Rückstellung im Rahmen der Rechnungslegung nach dem Handelsgesetzbuch. Eine Fallstudie zur Bilanzierung gemäß § 249 HGB
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Rückstellung im Rahmen der Rechnungslegung nach dem Handelsgesetzbuch. Eine Fallstudie zur Bilanzierung gemäß § 249 HGB
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