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Sonderposten nach dem D-Markbilanzgesetz: Eine empirische Analyse

Sonderposten nach dem D-Markbilanzgesetz: Eine empirische Analyse

          
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About the Book

Inhaltsangabe: Einleitung: Die Schaffung einer Wirtschafts-, Währungs- und Sozialunion zwischen der Bundesrepublik Deutschland und der DDR bedeutete für die Betriebe der DDR den Übergang von der planwirtschaftlichen "Rechnungsführung und Statistik" zur marktwirtschaftlich orientierten Rechnungslegung. Es änderten sich die Währung, das Wirtschafts- und das Rechtssystem. Ein solcher Bruch verlangt u.a. nach einer Neuordnung des Rechnungswesens und einer Neubewertung des Vermögens. Dieses Zwischenglied zwischen der Bilanzierung gemäß DDR-Recht und der Bilanzierung gemäß HGB stellte die D-Markeröffnungsbilanz (DMEB) dar, die im D-Markbilanzgesetz geregelt wurde. Das DMBilG entspricht grundsätzlich dem HGB, es muß jedoch aufgrund der o.g. prinzipiellen Unterschiede auch zu Sondermitteln greifen, die eine erfolgreiche Umwandlung und eine richtige Darstellung der Vermögens- und Ertragslage der Unternehmen erst ermöglichen. Einen Teil dieser Sonderregelungen stellen die Sonderposten dar, die in der D-Markeröffnungsbilanz zu bilden waren. Der Zweck dieser Sonderposten bestand darin, eine Basis für die Fortführung der Bilanzen nach HGB zu bilden und zu helfen, die Vermögenslage der DDR-Unternehmen den wahren Verhältnissen entsprechend darzustellen. Da diese Sonderposten jedoch nur dem Übergang zur Bilanzierung gemäß HGB dienen und ansonsten diesem fremd sind, sollten sie grundsätzlich zeitlich begrenzt sein. Teilweise ist der Zeitpunkt ihrer Auflösung im Gesetz festgelegt, teilweise ist die Auflösung ohne eine bestimmte Frist geregelt worden und letztlich ist für einige Posten gar keine Regelung für deren Ausweis in den Folgebilanzen getroffen worden. So gibt es in der Literatur Meinungen, die ein teilweises Fortbestehen einzelner Sonderposten bis ins Jahr 2023 vermuten! Erst wenn alle Sonderposten aufgelöst sind, werden deutsche Unternehmen nach einheitlichen handelsrechtlichen Vorschriften bilanzieren. Hauptziel der Arbeit ist es daher, die Entwicklung dieser Sonderposten


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Product Details
  • ISBN-13: 9783838636054
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Weight: 168 gr
  • ISBN-10: 3838636058
  • Publisher Date: 02 May 2001
  • Height: 210 mm
  • No of Pages: 118
  • Series Title: German
  • Sub Title: Eine empirische Analyse
  • Width: 148 mm


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