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ISBN10: 3668588325
ISBN13: 9783668588325
Publisher: Grin Verlag
Published: Dec 18 2017
Pages: 48
Weight: 0.16
Height: 0.12 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783668588325
Publisher: Grin Verlag
Published: Dec 18 2017
Pages: 48
Weight: 0.16
Height: 0.12 Width: 5.83 Depth: 8.27
Language: German
Studienarbeit aus dem Jahr 1979 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Johann Wolfgang Goethe-Universität Frankfurt am Main (Seminar für Treuhandwesen), Veranstaltung: Unternehmensrechnung, Sprache: Deutsch, Abstract: Bei Rückstellungen handelt es sich um Verbindlichkeiten gegenüber Dritten, die am Bilanzstichtag dem Grunde nach bekannt sind, aber sowohl von ihrer Entstehung her als auch der Höhe sowie ihrer Fälligkeit nach unbestimmt sind. Die Dax-Unternehmen gehen immer noch recht lax mit den Rückstellungen um und Aktionäre müssen oft auf Ausschüttungen verzichten. Börsennotierte Aktiengesellschaften müssen seit 2013 allerdings bei Pensionsrückstellungen realitätsnäher bilanzieren. Diese Seminararbeit wurde am Institut für Treuhandwesen der Goethe-Universität zu Frankfurt im Wintersemester 1978/79 eingereicht. Die gesetzlichen Grundlagen haben sich seither erheblich verändert. Wie werden Rückstellungen heute bilanziert? Welche juristischen Kommentare spiegeln die herrschende Meinung heute wieder? In dieser Arbeit wird problematisiert, dass Rückstellungen immer mehr zu einem Finanzierungsmittel werden und die Unternehmen sich einer Kontrolle gerade durch eine kritische Öffentlichkeit entziehen können. Bei der Bilanzierung sind mehrfach geänderte Grundsätze der Vorsicht und Sorgfalt zu beachten. Zunächst ist zu klären, welche gesetzlichen Grundlagen heute greifen. Auf die Historie dieser Veränderungen wird später eingegangen.
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