Stille Rücklagen Im Aktienrecht by Wolfgang Parczyk
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Stille Rücklagen Im Aktienrecht

Stille Rücklagen Im Aktienrecht


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About the Book

Die Ambivalenz der sog. "stillen Reserven" oder - exakter - "stil- len Rücklagen" ist ein altes betriebswirtschaftliches Phänomen, das in Theorie und Praxis unterschiedlichen, jedoch nach überzeugung des Verfassers noch nicht allgemein befriedigenden Lösungen zuge- führt worden ist. Das vorliegende Buch soll einen Beitrag zu einer solchen allgemein befriedigenden Lösung liefern. Es war daher im Abschnitt A erfor- derlich, eine operationale Begriffsdifferenzierung zu konzipieren, wobei entsprechend der Beeinflußbarkeit des Bewertungsspielraums formell drei Hauptrücklagearten: - stille Gefügewertrücklagen (gesetzlich erzwungen), - stille Ermessensrücklagen (innerhalb eines zulässigen Bew- tungsspielraums), - stille Dispositionsrücklagen (Dispositionen außerhalb des zuläs- sigen Bewertungsspielraums), unterschieden werden. Innerhalb dieser formellen Hauptrücklage- arten wird, um praktikable Vergleichsmaßstäbe zu finden, materiell im wesentlichen nach den jeweils zugrundelegbaren Bewertungs- prinzipien: - Ertragswert, - Veräußerungswert, - Wiederbeschaffungswert, - Anschaffungswert, - Niederstwert unterteilt, was zu entsprechenden (Unter-)Rücklagevarianten, die klar definiert sind, geführt hat. 5 Dieses neu geschaffene Begriffsinstrumentarium soll sich vor allem operational zur Bestimmung und Lösung konkreter Bilanzierungs- fragen eignen und in Ergänzung einschlägiger Kommentare eine theoretisch geschlossene Durchdringung konkreter Situationen er- möglichen. Aus diesem Grunde wird im Abschnitt B das neue aktien- rechtliche Bewertungssystem mit Hilfe dieses Instrumentariums zwar beispielhaft, aber in seinen Grundgedanken und Kernpunkten ver- tieft und ins einzelne gehend untersucht. Der Verfasser hat sich bei in der Praxis auftretenden Grenzfragen wiederholt dieses Instru- mentariums bedient, was auch zu brauchbaren praktikablen Lösun- gen führte.


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Product Details
  • ISBN-13: 9783663008156
  • Publisher: Gabler Verlag
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 62
  • Series Title: German
  • Weight: 141 gr
  • ISBN-10: 3663008150
  • Publisher Date: 01 Jan 1969
  • Edition: 1969 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm


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