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Stille Reserven

Description

Mind Map on Stille Reserven, created by nadineweber on 28/11/2014.

Mind Map by nadineweber, updated more than 1 year ago

	Created by nadineweber over 9 years ago

Resource summary

Stille Reserven

Bildung Stiller Reserven
1. Forderungen in CHF Debverl / Delkr.
2. AV, mobile SA Abschr. /entspr. Kto
3. Rückstellungen erhöhen entspr. Kto. / Rückstell.
dienen dazu, gegen aussen Reichtum zu verbergen
interne Rechnung
1. effektive Werte
2. um Stille Reserven "reicher" dargestellt
externe Rechnung
1. falsche Werte
2. um Stille Reserven "ärmer" dargestellt
entstehen durch Unterbewertung von Aktiven / Überbewertung von Passiven
Auflösung Stiller Reserven
1. Umkehrbuchung

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