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Die Entwicklung der handelsrechtlichen Regelungen zum Zinssatz bei Pensionsrückstellungen: Historische Darstellung und betriebswirtschaftliche Kritik by Anonymous

Die Entwicklung der handelsrechtlichen Regelungen zum Zinssatz bei Pensionsrückstellungen: Historische Darstellung und betriebswirtschaftliche Kritik

by Anonymous
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Book cover type: Paperback
  • ISBN13: 9783668144071
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 28
  • Original Price: USD 26.9
  • Language: German
  • Edition: N/A
  • Item Weight: 50 grams
  • BISAC Subject(s): Accounting / General

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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