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Stille Rücklagen Im Aktienrecht by Wolfgang Parczyk

Stille Rücklagen Im Aktienrecht

by Wolfgang Parczyk
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Book cover type: Paperback
  • ISBN13: 9783663008156
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Publication Date:
  • Pages: 62
  • Original Price: EUR 51.39
  • Language: German
  • Edition: 1969
  • Item Weight: 87 grams
  • BISAC Subject(s): General

Die Ambivalenz der sog. "stillen Reserven" oder - exakter - "stil- len Rücklagen" ist ein altes betriebswirtschaftliches Phänomen, das in Theorie und Praxis unterschiedlichen, jedoch nach überzeugung des Verfassers noch nicht allgemein befriedigenden Lösungen zuge- führt worden ist. Das vorliegende Buch soll einen Beitrag zu einer solchen allgemein befriedigenden Lösung liefern. Es war daher im Abschnitt A erfor- derlich, eine operationale Begriffsdifferenzierung zu konzipieren, wobei entsprechend der Beeinflu barkeit des Bewertungsspielraums formell drei Hauptrücklagearten: - stille Gefügewertrücklagen (gesetzlich erzwungen), - stille Ermessensrücklagen (innerhalb eines zulässigen Bew- tungsspielraums), - stille Dispositionsrücklagen (Dispositionen au erhalb des zuläs- sigen Bewertungsspielraums), unterschieden werden. Innerhalb dieser formellen Hauptrücklage- arten wird, um praktikable Vergleichsma stäbe zu finden, materiell im wesentlichen nach den jeweils zugrundelegbaren Bewertungs- prinzipien: - Ertragswert, - Veräu erungswert, - Wiederbeschaffungswert, - Anschaffungswert, - Niederstwert unterteilt, was zu entsprechenden (Unter-)Rücklagevarianten, die klar definiert sind, geführt hat. 5 Dieses neu geschaffene Begriffsinstrumentarium soll sich vor allem operational zur Bestimmung und Lösung konkreter Bilanzierungs- fragen eignen und in Ergänzung einschlägiger Kommentare eine theoretisch geschlossene Durchdringung konkreter Situationen er- möglichen. Aus diesem Grunde wird im Abschnitt B das neue aktien- rechtliche Bewertungssystem mit Hilfe dieses Instrumentariums zwar beispielhaft, aber in seinen Grundgedanken und Kernpunkten ver- tieft und ins einzelne gehend untersucht. Der Verfasser hat sich bei in der Praxis auftretenden Grenzfragen wiederholt dieses Instru- mentariums bedient, was auch zu brauchbaren praktikablen Lösun- gen führte.

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