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Konzernrechnungslegungspflicht bei der GmbH & Co. KG by Knaak, Felix

Konzernrechnungslegungspflicht bei der GmbH & Co. KG

by Felix Knaak
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Book cover type: Paperback
  • ISBN13: 9783346816245
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 30
  • Original Price: USD 26.9
  • Language: German
  • Edition: N/A
  • Item Weight: 50 grams
  • BISAC Subject(s): General

Studienarbeit aus dem Jahr 2016 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Veranstaltung: Konzernrechnungslegung, Sprache: Deutsch, Abstract: Die Rechtsform der GmbH & Co. KG ist unabhängig von der Erscheinungsform eine Unterart der Kommanditgesellschaft, also eine Personenhandelsgesellschaft, mit dem Ziel der Haftungsbegrenzung. Dieser Beitrag beschäftigt sich mit der Frage, ob oder unter welchen Voraussetzungen eine Konzernrechnungslegungspflicht für die GmbH & Co. KG besteht. Dabei gilt es zu beantworten, wer durch das Gesetz zur Konzernrechnungslegung verpflichtet ist: die Komplementär-GmbH oder die KG? Zur Beurteilung der Konzernrechnungslegungspflicht der GmbH & Co. KG ist zum einen nach den Erscheinungsformen der GmbH & Co. KG sowie den Verpflichtungstatbeständen des 290 HGB zu unterscheiden. Daher werden zunächst die Rechtsform der GmbH & Co. KG und ihre Erscheinungsformen sowie deren Charakteristika erläutert. Anschlie end werden die Tatbestandsvoraussetzungen des 290 HGB auf eine GmbH & Co. KG im Normalstatut mit personenverschiedener und personenidentischer Gesellschafterstruktur angewendet. Daraufhin wird auf die Möglichkeit eines befreienden Konzernabschlusses nach 264b HGB hingewiesen und aufgezeigt, warum durch die verwirrende Darstellung des Eigenkapital- und Ergebnisausweises bei einem Konzernabschluss der Komplementär-GmbH i.d.R. die Absicht besteht, eine Konzernrechnungslegungspflicht der Komplementär-GmbH zu vermeiden. Die Arbeit schlie t mit einem Fazit und gibt einen Ausblick auf die Rechtslage nach dem BilRuG.

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