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Rückstellungen – das Thema ist ebenso unerschöpflich wie vielfältig. Zwar kennt das HGB lediglich drei Posten (Rückstellungen für Pensionen und ähnliche Verpflichtungen, Steuerrückstellungen und sonstige Rückstellungen). Wer in seinem Unternehmen mit der Rückstellungsbewertung betraut ist, weiß aber, dass sich hinter dem unscheinbar klingenden Posten „sonstige Rückstellungen“ unzählige Spezialfälle verbergen.
Neben grundlegenden Erläuterungen zur Rückstellungsbewertung finden Sie daher in der Fachbroschüre „Rückstellungen von A bis Z“ sixteen Spezialposten von A wie Ansammlungsrückstellungen bis U wie Urlaubsrückstellungen sowie die auch dem HGB „bekannten“ Pensions- und Steuerrückstellungen. Jede Rückstellungsart wird umfassend nach Handelsrecht und Steuerrecht erläutert. Mindestens ein Beispiel sowie Erläuterungen zu den jeweiligen Anhangangaben finden Sie zum Abschluss eines jeden Teilkapitels.
Bestellen Sie jetzt dieses praxisbezogene E-E-book.
Aus dem Inhalt (jeweils betrachtet nach Handelsrecht und nach Steuerrecht):
Grundlagen der Rückstellungsbewertung
Rückstellungen für Altersteilzeit
Rückstellungen für Betriebsprüfung
Rückstellungen für Boni und Prämien
Rückstellungen für Mieterein- und -umbauten
Rückstellungen für Rückbauverpflichtungen
Rückstellungen für unterlassene Instandhaltungen
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