Title
Grundstze ordnungsmiger Bilanzierung fr Dauerschuldverhltnisse (neue betriebswirtschaftliche forschung (nbf), 15) (German Editio,Used
Delivery time: 8-12 business days (International)
Gewinnrealisierungsprobleme gehOren zu den schwierigsten bilanzrechtlichen Fragen. Grundsatzlich gilt nach silindiger hOchstriehterlicher Rechtsprechung, daB ein Gewinn erst beriicksiehtigt werden darf (und zugleieh beriicksichtigt werden muB), wenn er dem Grunde nach so gut wie sieher geworden ist. Aber es gibt nicht nur wichtige sekundare Gewinnrealisierungskriterien, insbesonde re die Quasiliquidisierung des Gewinns (was sich vor allem in dem gewohn heitsrechtlichen Gewinnrealisierungsaufschub bei Vermogensabglingen auf grund hoherer Gewalt bzw. behOrdlichen Eingriffs auBert), praktisch bedeut samer als diese Sekundlirkriterien der Gewinnrealisierung ist die Frage, nach welchen objektiven Anhaltspunkten sieh der Risikoabbau beurteilt, der zu ei nem dem Grunde nach so gut wie sieheren Gewinn fUhrt. Entscheidend ist in soweit die jeweilige Zivilrechtsstruktur; sie bestimmt die Risikoverlagerung yom Bilanzierenden zu sejnem Vertragspartner. Bei den in dieser Arbeit be sonders interessierenden Dauerschuldverhliltnissen bedeutet das grundslitzlich eine Gewinnrealisierung pro rata temporis; so realisiert zum Beispiel der Ver mieter seinen Gewinn grundsatzlich geschaftsjahrsanteilig. Doch interessant sind hier, wie immer im Bilanzrecht, die Ausnahmen: Gewinnrealisierung pro rata temporis bedingt zunachst, daB der Bilanzierende seine vertragsgemaBen Leistungen tatsachlich erbracht hat; beim Vermieter fehlt es daran zum Bei spiel, wenn dieser seiner Verpflichtung, die vermietete Sache in einem ver tragsgemaBen Zustand zu erhalten, nieht nachgekommen, also in ErfUllungs riickstand geraten ist.
By changing our most important processes and
products, we have already made a big leap forward. This ranges from the
increased use of more sustainable fibers to the use of more
environmentally friendly printing processes to the development of
efficient waste management in our value chain.
⚠️ WARNING (California Proposition 65):
This product may contain chemicals known to the State of California to cause cancer, birth defects, or other reproductive harm.
For more information, please visit www.P65Warnings.ca.gov.
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.
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.
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.).
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.).
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.
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.