Die Abgrenzung Von Eigen Und Fremdkapital Bei Stillen Gesellschaften Unter Betrachtung Nach Hgb Und Ifrs
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Die Abgrenzung Von Eigen Und Fremdkapital Bei Stillen Gesellschaften Unter Betrachtung Nach Hgb Und Ifrs
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Author : Vivian Ziegenhagen
language : de
Publisher: GRIN Verlag
Release Date : 2014-02-19
Die Abgrenzung Von Eigen Und Fremdkapital Bei Stillen Gesellschaften Unter Betrachtung Nach Hgb Und Ifrs written by Vivian Ziegenhagen and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-02-19 with Business & Economics categories.
Projektarbeit aus dem Jahr 2012 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,8, Duale Hochschule Baden-Württemberg, Stuttgart, früher: Berufsakademie Stuttgart, Sprache: Deutsch, Abstract: Die Erfassung der stillen Beteiligung stellt in der handelsrechtlichen Rechnungslegung ein umstrittenes Thema des Bilanzrechts dar. Dies liegt daran, dass es sich je nach gesellschaftsrechtlicher Ausgestaltung der Beteiligung entweder um Eigenkapital oder Fremdkapital handeln kann. Zudem kommt hinzu, dass es unzählig viele zivilrechtliche Ausgestaltungsformen der stillen Gesellschaft gibt, bei welchen die Grenze zwischen Eigen- und Fremdkapitalcharakter nicht immer eindeutig zu erkennen ist. Der Schwerpunkt in der Diskussion liegt vor allem im Handelsrecht darin, die stille Gesellschaft mit überwiegendem Fremdkapitalcharakter von derjenigen mit überwiegendem Eigenkapitalcharakter abzugrenzen und in der Folge den entsprechenden Ausweis zu treffen. Deshalb liegt hinsichtlich der Passivierungsproblematik der Beteiligung des Stillen noch kein einheitliches Meinungsbild vor.1 Zur Untersuchung des Abgrenzungsproblems wird in der folgenden Projektarbeit zunächst auf die grundlegenden Begriffe der Thematik, wie Stille Gesellschaft, Mezzanine sowie auf Eigen- und Fremdkapital eingegangen. Im Anschluss wird die Bilanzierung der stillen Einlage als Fremd- oder Eigenkapital nach den Rechnungslegungsvorschriften HGB und IFRS dargestellt und verglichen. Als letztes werden die Konsequenzen der Bilanzierung unter dem Aspekt von Basel II aufgezeigt.
Zur Bilanzierung Stiller Beteiligungen An Kapitalgesellschaften
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Author : Matthias Lang
language : de
Publisher: GRIN Verlag
Release Date : 2006-11-20
Zur Bilanzierung Stiller Beteiligungen An Kapitalgesellschaften written by Matthias Lang and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-11-20 with Business & Economics categories.
Studienarbeit aus dem Jahr 2004 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Hochschule für Angewandte Wissenschaften Neu-Ulm; früher Fachhochschule Neu-Ulm , Veranstaltung: Seminar in Jahresabschluss, Sprache: Deutsch, Abstract: Infolge der in Deutschland im internationalen Vergleich geringen Eigenkapitalquote und den daraus resultierenden Schwierigkeiten bei der Kreditvergabe, hervorgerufen durch die „Basel II“ Kriterien, gewinnen alternative Finanzinstrumente an Bedeutung. Hierzu zählt auch die stille Beteiligung, welche aufgrund ihres Wesens als Misch-form von Eigen- und Fremdkapital zu den Mezzanine Finanzinstrumenten. Diese Instrumente sind teilweise auch als hybride Finanzinstrumente bekannt. Die stille Beteiligung wirft aufgrund ihrer Zugehörigkeit zu den hybriden Finanzinstrumente einige Fragen bezüglich der Bilanzierung als Eigen- oder Fremdkapital auf. Im folgenden wird auf dieses Problem eingegangen, wobei die Bilanzierung nach nationalen und internationalen Rechnungslegungsvorschriften Betrachtung finden wird. Nicht Teil dieser Arbeit ist die Erörterung der Bewertung der Einlage sowie die Vergütungsansprüche des stillen Gesellschafters, da dies nicht im Rahmen dieser Arbeit abschliessend behandelt werden kann.
The Fair Value Option
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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2004
The Fair Value Option written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Accounting categories.
Visual Shock
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Author : Michael Kammen
language : en
Publisher: Vintage
Release Date : 2009-04-22
Visual Shock written by Michael Kammen and has been published by Vintage this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-04-22 with Architecture categories.
In this lively narrative, award-winning author Michael Kammen presents a fascinating analysis of cutting-edge art and artists and their unique ability to both delight and provoke us. He illuminates America’s obsession with public memorials and the changing role of art and museums in our society. From Thomas Eakins’s 1875 masterpiece The Gross Clinic, (considered “too big, bold, and gory” when first exhibited) to the bitter disputes about Maya Lin’s Vietnam War Memorial, this is an eye-opening account of American art and the battles and controversies that it has ignited.
Accounting For Financial Assets And Financial Liabilities
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Author : Steering Committee on Financial Instruments
language : en
Publisher:
Release Date : 1997
Accounting For Financial Assets And Financial Liabilities written by Steering Committee on Financial Instruments and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Accounting categories.
Investment Companies 2019
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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2019-11-27
Investment Companies 2019 written by AICPA and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-11-27 with Business & Economics categories.
Whether you are a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies. Your industry standard resource, this 2019 edition supports practitioners in a constantly changing industry landscape. Packed with continuous regulatory developments, this guide covers: Authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures; Details on the changes to illustrated financial statements and disclosures resulting from guidance that was recently-issued or became recently effective (for example, SEC's release, "Disclosure Update and Simplification"); 2019 updates include:References to appropriate AICPA Technical Questions and Answers that address when to apply the liquidation basis of accounting and appendices discussing the new standard for financial instruments, common or collective trusts and business development companies. Finally, this guide features a schedule of changes which identifies where to find updated content and the associated reasons for the changes.
1998 Statement Of Financial Accounting Concepts
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Author : Financial Accounting Standards Board (FASB)
language : en
Publisher: Wiley
Release Date : 1998-09-07
1998 Statement Of Financial Accounting Concepts written by Financial Accounting Standards Board (FASB) and has been published by Wiley this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-09-07 with Business & Economics categories.
The FASB Statements of Financial Accounting Concepts contains the full text of five of the six Statements of Financial Accounting Concepts issued to date. The existing concepts are intended to serve the public interest by setting the objectives, qualitative characteristics, and other concepts that guide selection of economic events to be recognized and measured for financial reporting. Unlike a Statement of Financial Accounting Standards, a Statement of Financial Accounting Concepts does not establish generally accepted Accounting Principles.
Embedded Derivatives
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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2009
Embedded Derivatives written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Assets (Accounting) categories.
Structured Credit Products
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Author : William Perraudin
language : en
Publisher: Risk
Release Date : 2004-01
Structured Credit Products written by William Perraudin and has been published by Risk this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-01 with Banks and banking categories.
Written by leading industry participants, regulators and academics active within the market, this new title will help you understand the very latest developments in the pricing, rating and risk management of structured products as well as the related regulatory issues. And to bring you fully up-to-date, Structured Credit Products concludes with a highly topical analysis of the very latest Basel proposals related to structured exposures.
Behavioral Finance
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Author : Joachim Goldberg
language : de
Publisher: John Wiley & Sons
Release Date : 2001-03-30
Behavioral Finance written by Joachim Goldberg and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-03-30 with Business & Economics categories.
This fascinating book explains the new science of behavioral finance. It demonstrates clearly how behavior-orientated analysis of the financial markets can explain and account for fundamental principles in technical analysis. The book is divided into the following chapters, each offering practical analysis and advice; Forecasts, An analysis of exposure, Dams to combat the flood of information, Everything is relative, People like to see themselves in a favorable light, Everyone is different and Free advice - valuable tips for successful trades.