Title
Bilanzrechtstheorie und Verzinslichkeit (neue betriebswirtschaftliche forschung (nbf), 46) (German Edition),Used
Delivery time: 8-12 business days (International)
Fur die immer haufiger auftretenden Sachverhaltsgestaltungen, die von der offenen, normalen und laufenden Verzinsung abweichen, haben sich noch keine gefestigten handelsrechtlichen GoB herausgebildet. Die vorliegende Arbeit soli auf bilanzrechtstheoretischer Grundlage zur Entstehung solcher GoB beitragen. Auch an dieser Stelle danke ich Herrn Professor Dr. Adolf Moxter fUr seine Hilfe und fur die Arbeitsatmosphare am Frankfurter Treuhandseminar, Herrn Professor Dr. Winfried Mellwig fUr seine Ratschlage und fUr die Ubernahme des Zweitgutachtens, Herrn Professor Dr. Wolfgang Ballwieser fUr seine Anregungen, Herrn Dr. Hermann Clemm fUr Hinweise auf aktuelle Details, Herrn Dr. Manfred Eibelshauser und meinen Kollegen am Seminar fur ihre Diskussionsbereitschaft, dem GablerVerlag, insbesondere Frau Dr. Gisela JoswigKuhl, fur die Aufnahme der Arbeit in die Reihe "neue betriebswirt schaftliche forschung". Der Fachbereich Wirtschaftswissenschaften der Johann Wolfgang GoetheUniversitat in Frankfurt am Main hat die vorliegende Arbeit in leicht veranderter Form im Juni 1987 als Dissertation angenommen. HANSJOACHIM BOCKING In haltsverzeich n is Vorwort ....................... . v Einfiihrung von Professor Dr. Adolf Moxter, Frankfurt am Main I. Skizze des Untersuchungsziels ................ . II. Die Abzinsungsurteile des Bundesfinanzhofs ......................... . 2 1. Barwertansatz bei Gratifikations, Drohverlu und Jubilaumsruckstellungen . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 . 2. Wurdigung der Abzinsungsurteile ........................... 4 a. Erfolgsneutralitatsprinzip . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 a. Verbindlichkeitsanschaffungswerte ohne Zinsanteil ..... 4 aa. Verzinsliche Verbindlichkeiten .......................... 4 . Unverzinsliche Verbindlichkeiten . . . . . . . . . . . . . . . . . . . . . . . . 6 yy. Rentenverpflichtungen................................. 8 . Verbindlichkeitsanschaffungswert mit Zinsanteil: Die Disagioregelung . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 aa. Kompensation des Zinsanteils durch aktive Abgrenzung .. 9 . Verborgenes verzinsliches Darlehen? . . . . . . . . . . . . . . . . 11 . . . . b. Erfolgswirksamkeitsprinzip ................................... 14 c. Imparitatsprinzip . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 . . . . . . . . . . . .
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Shipping & Returns
Shipping
We ship your order within 2–3 business days for USA deliveries and 5–8 business days for international shipments. Once your package has been dispatched from our warehouse, you'll receive an email confirmation with a tracking number, allowing you to track the status of your delivery.
Returns
To facilitate a smooth return process, a Return Authorization (RA) Number is required for all returns. Returns without a valid RA number will be declined and may incur additional fees. You can request an RA number within 15 days of the original delivery date. For more details, please refer to our Return & Refund Policy page.
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If you believe you have received a defective product, or are experiencing any problems with your product, please contact us.
This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).
Warranty
We provide a 2-year limited warranty, from the date of purchase for all our products.
If you believe you have received a defective product, or are experiencing any problems with your product, please contact us.
This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).
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Secure Payment
Your payment information is processed securely. We do not store credit card details nor have access to your credit card information.
We accept payments with :
Visa, MasterCard, American Express, Paypal, Shopify Payments, Shop Pay and more.