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Theoretische Betrachtungen zum handelsrechtlichen Jahresabschluss einer kleinen GmbH

Theoretische Betrachtungen zum handelsrechtlichen Jahresabschluss einer kleinen GmbH

          
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About the Book

Projektarbeit aus dem Jahr 2013 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Veranstaltung: Bilanzsteuerrecht, Sprache: Deutsch, Abstract: Diese Untersuchung setzt sich mit den wesentlichen rechtlichen Grundlagen auseinander, die bei der Erstellung eines Jahresabschlusses für eine kleine GmbH zu berücksichtigen sind. Insbesondere beschäftigt sich die Arbeit mit der Kaufmannseigenschaft einer GmbH, der damit zusammenhängenden Buchführungspflicht und der einhergehenden Notwendigkeit der Aufstellung einer Bilanz, den rechtlichen Grundlagen sowie den Bestandteilen, insbesondere Bilanz, GuV und Anhang, des Jahresabschlusses nach dem Handelsgesetzbuch (nachfolgend kurz HGB). Wo es notwendig ist, werden auch die Auswirkungen des Bilanzrechtsmodernisierungsgesetzes (nachfolgend kurz BilMoG), das seit dem 01. Januar 2010 in Kraft ist, verdeutlicht. Weiterhin zeigt die Untersuchung kurz auf, worin die Unterschiede zum Jahresabschluss einer mittelgroßen bzw. einer großen GmbH sowie zur Kleinstkapitalgesellschaft bestehen. Die Gesellschaft mit beschränkter Haftung (nachfolgend kurz GmbH) ist seit ihrer Einführung vor mehr als 100 Jahren ein Erfolgsmodell. Dies kann man schon daran erkennen, dass sich viele Unternehmen, besonders im mittelständischen Bereich, dazu entschließen, eine GmbH zu gründen. Durch die Einführung der UG haftungsbeschränkt, der sog. "Mini-GmbH", ist diese Rechtsform darüber hinaus auch für sehr kleine Unternehmen interessant geworden. Viele dieser Unternehmen sind sich aber nicht über die rechtlichen und bilanziellen Folgen dieser Entscheidung im Klaren. Aus diesem Grunde sehen sich viele Unternehmen mit zahlreichen Fragestellungen und Problemen im Hinblick auf die Erstellung des Jahresabschlusses konfrontiert. Zwar gibt es für Kapitalgesellschaften, zu denen die GmbH zählt, insgesamt vier Größenklassen - der meisten der im Steuerbüro zu bearbeitenden GmbHs sind jedoch kleine GmbHs oder gar Kleinstkapitalgesellschaften.


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Product Details
  • ISBN-13: 9783668085015
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 36
  • Series Title: German
  • Weight: 59 gr
  • ISBN-10: 3668085013
  • Publisher Date: 25 Nov 2015
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm

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Theoretische Betrachtungen zum handelsrechtlichen Jahresabschluss einer kleinen GmbH
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