ENGLISH

Grundsätze ordnungsmäßiger Aktivierung in der Handelsbilanz und in der Steuerbilanz (Rechnungswesen und Unternehmensüberwachung) (German Edition)

By Michael Knoblauch

Book information

Publisher
Springer Gabler
Year
2024
ISBN
3658439483, 9783658439484
Language
english
Format
PDF
Filesize
3 MB (2677060 bytes)
Pages
332\330
Time added
2024-04-06 20:18:22

Description

Das vorliegende Open-Access-Buch setzt sich mit dem bilanzrechtlichen Vermögensbegriff auseinander. Es zielt darauf ab, einen bilanztheoretisch fundierten und einheitlichen Beurteilungsmaßstab bei der Identifikation und der subjektiven Zurechnung von bilanziellem Vermögen zu entwickeln, um einen übergreifenden Problemzugriff zu ermöglichen. Daher werden im Sinne einer formallogischen Deduktion allgemeine Grundsätze des Vermögensgegenstandsbegriffs sowie dessen Zurechnung zum Bilanzierenden entwickelt und diese am Beispiel einiger bislang nicht befriedigend gelöster sowie aktueller Problemfelder konkretisiert. Das Spannungsfeld zwischen wirtschaftlicher Betrachtungsweise und Objektivierung tritt dabei bei einer Vielzahl von Sachverhalten besonders deutlich zutage, was sich nicht zuletzt im konfligierenden Verhältnis vollständiger und hinreichend objektivierter Bilanzierung niederschlägt. Es wird gezeigt, dass aus normativer Sicht auch aktuelle Phänomene wie etwa die Frage der Vermögenszurechnung bei Cum-Ex-Gestaltungen aus dem System der handelsrechtlichen Grundsätze ordnungsmäßiger Bilanzierung heraus ableitbar sind.

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