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PACC SoSe 18 > Passivierung > Flashcards

Passivierung Flashcards

1
Q

Def. Verbindlichkeit

A

Höhe und Grund der Verpflichtung stehen fest

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2
Q

Def. Rückstellung

A

Tatsächliche Belastung (Grund) und/oder Höhe der Belastung noch unsicher; Fremdkapitalcharakter

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3
Q

Zurechnung Rücklagen

A

Eigenkapital

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4
Q

Rückstellungen nach dem Realisationsprinzip

A

Garantien, Pensionsrückstellungen, Boni, Jubiläumsrückstellungen

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5
Q

Rückstellungen nach dem Imparitätsprinzip

A

(Absatz)-verlust bei schwebenden Geschäften

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PACC SoSe 18 (9 decks)

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