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Die Entwicklung der handelsrechtlichen Regelungen zum Zinssatz bei Pensionsrückstellungen: Historische Darstellung und betriebswirtschaftliche Kritik
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ISBN10: 3668144079
ISBN13: 9783668144071
Publisher: Grin Verlag
Published: Feb 18 2016
Pages: 28
Weight: 0.11
Height: 0.07 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783668144071
Publisher: Grin Verlag
Published: Feb 18 2016
Pages: 28
Weight: 0.11
Height: 0.07 Width: 5.83 Depth: 8.27
Language: German
Studienarbeit aus dem Jahr 2015 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Universität Kassel, Sprache: Deutsch, Abstract: Durch das Gesetz zur Modernisierung des Bilanzrechts (BilMoG) haben sich im Bilanzrecht, insbesondere hinsichtlich des Zinssatzes für Pensionsrückstellungen, einige Änderungen ergeben. Der Gesetzgeber hat versucht, eine einheitliche Regelung zu schaffen. Jedoch sto en diese neuen Regelungen auch auf harte Kritik seitens der Unternehmen. In Deutschland sind Pensionsrückstellungen eine weit verbreitete Form der betrieblichen Altersversorgung. Da diese meistens einen enormen Anteil an der Bilanzsumme aufweisen, haben bereits kleine Änderungen der Bewertungsparameter eine gro e Auswirkung auf das Bilanzbild und auf das Jahresergebnis. In dieser Arbeit werden zunächst die zentralen Begriffe der Rückstellungen und der Pensionsrückstellungen definiert. Danach wird auf die Behandlung der Pensionsrückstellungen vor der Einführung des BilMoG eingegangen. Zentraler Punkt dieser Arbeit ist die Behandlung der Pensionsrückstellungen nach der Einführung des BilMoG. Hier wird insbesondere auf das Problem des sinkenden Marktzinses eingegangen. Abschlie end werden die Neuregelungen betriebswirtschaftlich kritisch gewürdigt und ein Fazit gezogen.
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