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Methodische Grundlagen

In: Bilanzierung von Pensionsverpflichtungen

Author

Listed:
  • Stephan Derbort

    (HEUBECK AG)

  • Christian Mehlinger
  • Norbert Seeger

    (Hochschule Bonn-Rhein-Sieg)

  • Alexander Bauer

    (HEUBECK AG)

Abstract

Zusammenfassung Beschreibt man die wesentlichen Konturen der Bilanzierung von Pensionsverpflichtungen in den diversen Rechnungslegungsstandards, so wird die „Statik“ der Abbildung der Pensionsverpflichtungen im Jahresabschluss durch die Abläufe eines normalen Darlehens des Arbeitnehmers an den Arbeitgeber geprägt. Der Arbeitnehmer arbeitet für den Arbeitgeber, das dazugehörige Entgelt wird gestundet und unter Berücksichtigung von Zinsen später ausgezahlt. Die Rechnungslegungsstandards unterscheiden sich lediglich dahingehend, dass dieser fiktive Grundzusammenhang unterschiedlich „ausgeschmückt“ wird. Dabei kann man zum Beispiel unterscheiden, wie das gestundete Arbeitsentgelt ermittelt wird und welcher Zinssatz angewandt wird.

Suggested Citation

  • Stephan Derbort & Christian Mehlinger & Norbert Seeger & Alexander Bauer, 2022. "Methodische Grundlagen," Springer Books, in: Bilanzierung von Pensionsverpflichtungen, edition 3, chapter 3, pages 77-100, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-36615-5_3
    DOI: 10.1007/978-3-658-36615-5_3
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