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Gewinnrealisation Beim Finanzierungs-Leasing by Uwe-Peter Hastedt

Gewinnrealisation Beim Finanzierungs-Leasing

by Uwe-Peter Hastedt
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Book cover type: Paperback
  • ISBN13: 9783409134590
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Publication Date:
  • Pages: 160
  • Original Price: EUR 51.39
  • Language: German
  • Edition: 1992
  • Item Weight: 223 grams
  • BISAC Subject(s): General

1m Handels- und Steuerbilanzrecht besteht (noch) Einmfitigkeit fiber die bi- lanzrechtliche Wiirdigung des Finanzierungs-Leasing. Jenseits verdeckter Kauf- vertrage ("Mietkauf') wird der Leasingvertrag als Vertragstyp angesehen, bei dem mietrechtliche Elemente dominieren: Leasing gilt als ein schwebendes DauerschuldverhaItnis; der Gewinn wird, wie bei der Miete, im Zeitablauf (pro rata temporis) nach MaBgabe der erfolgten Nutzungsfiberlassung ausgewiesen. Diese Auffassung gerat freilich durch die Diskussion urn das Realisationsprinzip ins Wanken: In verstarktem MaBe wird der Ubergang der Preisgefahr als ent- scheidend fUr den Gewinnausweis betrachtet. Angesichts der yom Leasingneh- mer zu tragenden Preisgefahr mUBte der Gewinn nicht mehr im Zeitablauf, sondem (in voller Hohe) bereits zu Vertragsbeginn verwirklicht werden. Die Klarung des Realisationszeitpunktes bei Leasingvertragen verlangt eine detaillierte Auseinandersetzung mit Grundlagen und Ausgestaltungsmoglichkei- ten des Realisationsprinzips, aber auch eine Qualifikation des Leasingvertrages in zivilrechtlicher und wirtschaftlicher Betrachtungsweise. Der nach gewachse- nen GoB relevante Realisationszeitpunkt ''Ueferung oder Leistung" impliziert ein Urteil fiber den als angemessen eingestuften Risikoabbau beim zur Sach- oder Dienstleistung Verpflichteten. Ein Gewinn ist auszuweisen, wenn der Ver- trag wirtschaftlich erfUllt und der Anspruch auf die Gegenleistung so gut wie si- cher ist. Der Verfasser verdeutlicht, daB der Preisgefahriibergang das Risiko des Anspruchs auf die Gegenleistung in dem zu fordemden MaBe abbaut und des- halb das bilanzzweckadiiquate Realisationskriterium darstellt. Der Ubergang der Preisgefahr beriicksichtigt die wechselseitige Abhangigkeit der Leistungs- pflichten ebenso wie die vertragsspezifische Risikosituation.

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