Kurzlehrbuch Bilanzpolitik Book by Wolfgang Hilke
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Kurzlehrbuch Bilanzpolitik

Kurzlehrbuch Bilanzpolitik


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About the Book

A. Grundbegriffe und Grundtatbestande Gegenstand der "Bilanzierung" ist aIIgemein die Erstellung einer "Bilanz". Das Wort "Bi- lanz" IllSt sich herleiten aus dem lateinischen "bis lanx" und bedeutet soviel wie eine "sich im Gleichgewicht befindliche zweischalige Waage". In einer Bilanz werden somit zwei Werte- gruppen gleicher GesamthOhe einander gegenubergestellt. Nach dem Inhalt dieser beiden Wertegruppen wird ublicherweise zwischen der sog. "Bestlln- debilanz" und der "Erfolgsbilanz" (Gewinn-und Verlustrechnung) unterschieden: In der sog. "Bestiindebilanz" werden die Bestllnde von VermOgen einerseits und KapitaI ande- rerseits an einem bestimmten Stich tag in Kont%rm einander gegenubergestellt. Die sog. "Aktivseite" zeigt das VermOgen der Untemehmung. Das VermOgen wird iiblicher- weise unterteilt in das "Anlagevermogen" und in das "Urnlaufvermogen". Dabei gehOren zum "Anlagevermligen U solche Gegenstllnde, die am Bilanzstichtag dazu bestimmt sind, dem Betrieb auf Dauer (Rechtsprechung: lllnger aIs 1 Jahr) zu dienen (vgl. § 152 Abs. 1 AktG). u Foiglich zllhlen aIle anderen VermOgensteile zum "Umlau/vermligen - Die sog. "Passivseite" der Bestllndebilanz zeigt die Herkunft des in der Untemehmung inve- stierten KapitaIs. Oblicherweise unterscheidet man hier nach der Rechtsstellung des KapitaIge- bers zwischen EigenkapitaI und FremdkapitaI. Sornit zeigen die beiden Seiten der "Bestllndebilanz" die Mittel-Herkunft und die Mittel-Ver- wendung. Der obigen Kennzeichnung einer "Bilanz" entsprechend mussen die Aktivseite und die Pas- sivseite dieselbe Summe aufweisen. Dies folgt zwingend schon daraus, daB auf der Aktivseite nicht mehr Mittel im VermOgen gebunden sein kOnnen, aIs insgesamt in Form von Eigen-bzw.


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Product Details
  • ISBN-13: 9783409266024
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 0002-2. Aufl. 1985
  • Language: German
  • Returnable: N
  • Spine Width: 12 mm
  • Width: 170 mm
  • ISBN-10: 340926602X
  • Publisher Date: 01 Jan 1985
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 219
  • Series Title: Gabler Kurzlehrbücher
  • Weight: 417 gr


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