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Umstellung von HGB auf IFRS > 3. Sonstige Rückstellungen > Flashcards

3. Sonstige Rückstellungen Flashcards

1
Q

Urlaubsrückstellungen

A

Verbindlichkeit

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2
Q

Rückstellung ausstehende Eingangsrechnungen

A

Verbindlichkeit

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3
Q

Rückstellung für Kosten des Jahresabschlusses (intern)

A

Kein Ansatz

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4
Q

Rückstellungen fpr Kosten des Jahresabschlusses (extern)

A

Verbindlichkeit

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5
Q

Rückstellung für Garantieliestungen

A

Rückstellung

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6
Q

Rückstellung für Prozesse

A

Rückstellung

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7
Q

Rückstellung für Steuern

A

Rückstellung

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8
Q

Rückstellung für Altersteilzeit

A

Rückstellung

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9
Q

Rückstellung für Drohverluste

A

Rückstellung

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10
Q

Zeigen Sie das Prüfschmema “sonstiger Rückstellungen” auf

A
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Umstellung von HGB auf IFRS (3 decks)

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