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Product Description Stefan Bergs stellt die rechtlichen Grundlagen der Verpflichtung des Bergbautreibenden zur Wiedernutzbarmachung der Oberflche speziell im Braunkohlenbergbau dar und grenzt den Erfllungsumfang einer Einzelmanahme der Wiedernutzbarmachung ab. Anschlieend setzt er sich detailliert mit der Bemessung des Erfllungsbetrags auseinander und zeigt den Zusammenhang mit der Bildung von Rckstellungen auf. From the Back Cover Rckstellungen, die wegen der Verpflichtung zur Wiedernutzbarmachung der bergbaulich in Anspruch genommenen Oberflche nach BBergG gebildet werden, sind eine theoretisch anspruchsvolle und praktisch bedeutsame Bilanzposition, deren eingehende wissenschaftliche Untersuchung bisher noch ausstand. Stefan Bergs stellt die rechtlichen Grundlagen der Verpflichtung des Bergbautreibenden zur Wiedernutzbarmachung der Oberflche speziell im Braunkohlenbergbau dar und grenzt den Erfllungsumfang einer Einzelmanahme der Wiedernutzbarmachung ab. Anschlieend setzt er sich detailliert mit der Bemessung des Erfllungsbetrags auseinander und zeigt den Zusammenhang mit der Bildung von Rckstellungen auf. About the Author Dr. Stefan Bergs promovierte bei Prof. Dr. Dieter Slaby am Lehrstuhl fr Wirtschaftslehre der natrlichen Ressourcen und des Bergbaus der TU Bergakademie Freiberg. Er ist fachlicher Mitarbeiter im Bereich Audit der KPMG Deutsche TreuhandGesellschaft AG.
⚠️ WARNING (California Proposition 65):
This product may contain chemicals known to the State of California to cause cancer,
birth defects, or other reproductive harm.
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