Handelsrechtliche Rückstellungen bei Industrie- und Versicherungsunternehmen
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Handelsrechtliche Rückstellungen bei Industrie- und Versicherungsunternehmen

Handelsrechtliche Rückstellungen bei Industrie- und Versicherungsunternehmen


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About the Book

Bachelorarbeit aus dem Jahr 2020 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,3, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, Dortmund früher Fachhochschule, Sprache: Deutsch, Abstract: Diese Bachelorarbeit thematisiert Rückstellungen nach HGB bei Industrieunternehmen und Versicherungsunternehmen und vergleicht diese miteinander. Zur Erreichung der Zielsetzung wird der folgende Untersuchungsaufbau gewählt: Im zweiten Kapitel werden zunächst die theoretischen Grundlagen für Industrie- und Versicherungsunternehmen gelegt. Anschließend erfolgen im dritten Kapitel eine allgemein geltende Ausführungen zu Rückstellungen. Auf dieser Grundlage werden in Kapitel vier die handelsrechtlichen Rückstellungen sowohl für Industrie- als auch Versicherungsunternehmen näher erläutert. Darauf aufbauend folgen die versicherungsspezifischen Rückstellungen in Kapitel fünf. Bei den Rückstellungen wird neben der Funktion ebenfalls hinsichtlich des bilanziellen Ansatzes und der Bewertung Bezug genommen, um hieraus bilanzpolitische Schlüsse ziehen zu können. Ein Fazit im sechsten Kapitel rundet die Arbeit ab. Rückstellungen finden im Rahmen eines Jahresabschlusses von Unternehmen innerhalb der Bilanz Anwendung. Gleichzeitig zählen Rückstellungen zu den umstrittensten Bilanzpositionen und sind Bestandteil beinahe jeder Betriebsprüfung, da sie oftmals bilanzpolitisch eingesetzt werden. Bilanzpolitische Handlungen beeinflussen gezielt Daten und Fakten innerhalb der Bilanz.


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Product Details
  • ISBN-13: 9783346235213
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 72
  • Spine Width: 4 mm
  • Weight: 154 gr
  • ISBN-10: 3346235211
  • Publisher Date: 25 Jul 2020
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Ein Vergleich
  • Width: 148 mm

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