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Rückstellungen Für Drohende Verluste Aus Schwebenden Geschäften in Den Bilanzen Von Versicherungsunternehmen by Bernd Jäger

Rückstellungen Für Drohende Verluste Aus Schwebenden Geschäften in Den Bilanzen Von Versicherungsunternehmen

by Bernd Jäger
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Book cover type: Paperback
  • ISBN13: 9783663021117
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Publication Date:
  • Pages: 241
  • Original Price: EUR 65.41
  • Language: German
  • Edition: 1991
  • Item Weight: 313 grams
  • BISAC Subject(s): Insurance / General

1. 1. Problemstellung und inhaltliche Abgrenzung der Thematik Die bilanzielle Behandlung schwebender "Geschäfte" ist in den vergangenen Jahr- zehnten wiederholt Gegenstand höchstrichterlicher Entscheidungen sowie ent- l sprechender Abhandlungen in der Literatur gewesen . Obgleich auf diese Weise der fehlenden gesetzlichen Regelung zum Trotz allgemeine Grundsätze resp. Kon- 2 ventionen entwickelt wurden, haben sich noch keine festen Regeln bezüglich der Berücksichtigung von Dauerschuldverhältnissen, einer Teilgruppe schwebender 3 Verträge, herausgebildet - Innerhalb jener Kategorie noch nicht vollständig erfüllter Rechtsgeschäfte hebt sich zudem der Versicherungsvertrag von den übrigen Dauer- 4 schuld- bzw. -rechtsverhältnissen aufgrund einiger Besonderheiten ab. Dies lä t eine gezielte Erörterung dieses wirtschaftszweigbezogenen Spezialfalls im Rahmen der vorliegenden Arbeit geboten erscheinen. Schlie lich stand der Versi- cherungsvertrag im Kontext einer durch ihn begründeten Rückstellung ftir drohende Verluste (kurz: "Verlust-" bzw., Drohverlustrückstellung")5 erst selten im Mittel- 6 punkt des wissenschaftlichen Interesses. Die betreffenden Beiträge von Nies (1972 und 1984), Karten (1973), Ziegler (1973), Farny (1983) sowie Kayser und Rettig (1985) erörtern die Rückstellung für drohende Verluste aus dem Versiche- rungsgeschäft unter Zugrundelegung stark unterschiedlicher Schwerpunkte? Dabei impliziert die Kürze jener Veröffentlichungen - n. A. des Verfassers zwangsläufi- eine oberflächliche Behandlung oder sogar eine Au erachtlassung bewer- tungsrelevanter Sachverhalte. Zudem vertreten die Autoren in Einzelfragen z. T. ge- Die Monographie Vellguths aus dem Jahr 1938 belegt in ihrer Auseinandersetzung mit diver- gierenden Anschauungen die bereits damals im Gang befindliche wissenschaftliche Diskussion dieses Themenkomplexes. Siehe Vellguth, Hans Karl (Grundsätze 1938).

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