Bilanzrechtliche Probleme des Jahresabschlusses einer GmbH & Co KG (German Edition) Book PDF, ePub eBook

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Book Descriptions:
Das Konstrukt einer GmbH & Co KG als „Quasi-Kapitalgesellschaft“ hat auch auf den Jahresabschluss der beteiligten Gesellschaften massive Auswirkungen. Die persönliche und unbeschränkte Haftung des Komplementärs einer KG stellt den Jahresabschluss der Komplementär-GmbH vor große Herausforderungen, um den handelsrechtlichen Erfordernissen eines Jahresabschlusses einer Kapitalgesellschaft zu genügen. In diesem Zusammenhang spielen der Wertansatz einer allfälligen Beteiligung an der KG sowie die Bilanzierung des Haftungsrisikos gegenüber Gläubigern der KG eine große Rolle.
Dabei wird überwiegend der Zeitpunkt diskutiert, ab dem bei der Komplementär-GmbH eine Rückstellung für Haftungsansprüche aus der Haftung nach § 128 UGB zu bilden ist.
Als zweites Problemfeld im Zusammenhang mit dem Jahresabschluss einer GmbH & Co KG wird jenes der Abschlussprüfung umfassend erörtert. Vor allem die Zeitpunkte für die Einteilung in die Größenmerkmale der Kapitalgesellschaften stellen aufgrund der Verflechtung der beiden Gesellschaften massive Probleme für die Praxis dar.
Diese Studie beleuchtet die Situation in Österreich, verzichtet jedoch keinesfalls auf einen Blick über die Grenze nach Deutschland, um auch die dortige Situation zu analysieren und einer Problemlösung zugänglich zu machen.

Bilanzrechtliche Probleme des Jahresabschlusses einer GmbH & Co KG (German Edition) by Lukas Hechl

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