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Pensionsverpflichtungen in der deutschen Handelsbilanz

In: Bilanzierung von Pensionsverpflichtungen

Author

Listed:
  • Stephan Derbort

    (HEUBECK AG)

  • Christian Mehlinger
  • Norbert Seeger

    (Hochschule Bonn-Rhein-Sieg)

  • Alexander Bauer

    (HEUBECK AG)

Abstract

Zusammenfassung Im vorliegenden Kapitel werden zunächst die handelsrechtlichen Grundlagen – insbesondere die Grundsätze ordnungsmäßiger Buchführung – vorgestellt. Im Zentrum der weiteren Betrachtung stehen die handelsrechtlichen Vorschriften zur Bilanzierung und Bewertung unmittelbarer Pensionsverpflichtungen. Ein besonderes Augenmerk gilt hierbei Ausgestaltungsformen in der Praxis in Form wertpapiergebundender Zusagen sowie solcher Zusagen, die mit Deckungsvermögen – also ausgezeichneten Vermögenswerten – hinterlegt werden. Das Kapitel schließt mit dem handelsrechtlichen Ausweis von Pensionsverpflichtungen in der Bilanz, der Gewinn- und Verlustrechnung sowie den erforderlichen HGB-Anhangangaben.

Suggested Citation

  • Stephan Derbort & Christian Mehlinger & Norbert Seeger & Alexander Bauer, 2022. "Pensionsverpflichtungen in der deutschen Handelsbilanz," Springer Books, in: Bilanzierung von Pensionsverpflichtungen, edition 3, chapter 4, pages 101-141, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-36615-5_4
    DOI: 10.1007/978-3-658-36615-5_4
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