{"title":"Aufgabenteil","authors":"R. Buchholz","doi":"10.15358/9783800658831-297","DOIUrl":"https://doi.org/10.15358/9783800658831-297","url":null,"abstract":"","PeriodicalId":322813,"journal":{"name":"Grundzüge des Jahresabschlusses nach HGB und IFRS","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1966-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121964707","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Titelei/Inhaltsverzeichnis","authors":"R. Buchholz","doi":"10.15358/9783800658831-i","DOIUrl":"https://doi.org/10.15358/9783800658831-i","url":null,"abstract":"","PeriodicalId":322813,"journal":{"name":"Grundzüge des Jahresabschlusses nach HGB und IFRS","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121070605","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Fünftes Kapitel: Vorschriften der GuV -Rechnung","authors":"R. Buchholz","doi":"10.15358/9783800658831-151","DOIUrl":"https://doi.org/10.15358/9783800658831-151","url":null,"abstract":"","PeriodicalId":322813,"journal":{"name":"Grundzüge des Jahresabschlusses nach HGB und IFRS","volume":"172 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128587140","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Sechstes Kapitel: Vorschriften für Konzerne","authors":"R. Buchholz","doi":"10.15358/9783800658831-167","DOIUrl":"https://doi.org/10.15358/9783800658831-167","url":null,"abstract":"","PeriodicalId":322813,"journal":{"name":"Grundzüge des Jahresabschlusses nach HGB und IFRS","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127022184","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Lösungsteil","authors":"R. Buchholz","doi":"10.15358/9783800658831-391","DOIUrl":"https://doi.org/10.15358/9783800658831-391","url":null,"abstract":"","PeriodicalId":322813,"journal":{"name":"Grundzüge des Jahresabschlusses nach HGB und IFRS","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122413617","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Achtes Kapitel: Ergänzende Vorschriften im Konzernabschluss","authors":"R. Buchholz","doi":"10.15358/9783800658831-219","DOIUrl":"https://doi.org/10.15358/9783800658831-219","url":null,"abstract":"","PeriodicalId":322813,"journal":{"name":"Grundzüge des Jahresabschlusses nach HGB und IFRS","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133064131","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Stichwortverzeichnis","authors":"R. Buchholz","doi":"10.15358/9783800658831-507","DOIUrl":"https://doi.org/10.15358/9783800658831-507","url":null,"abstract":"","PeriodicalId":322813,"journal":{"name":"Grundzüge des Jahresabschlusses nach HGB und IFRS","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114572694","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Viertes Kapitel: Bilanzierungsvorschriften für Kapitalgesellschaften","authors":"R. Buchholz","doi":"10.15358/9783800658831-109","DOIUrl":"https://doi.org/10.15358/9783800658831-109","url":null,"abstract":"","PeriodicalId":322813,"journal":{"name":"Grundzüge des Jahresabschlusses nach HGB und IFRS","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115160258","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Erstes Kapitel: Grundlagen des Jahresabschlusses","authors":"R. Buchholz","doi":"10.15358/9783800658831-1","DOIUrl":"https://doi.org/10.15358/9783800658831-1","url":null,"abstract":"Die erste Frage wird von der Gewinnund Verlustrechnung (GuV-Rechnung) beantwortet. Sie bildet den Erfolg eines Geschäftsjahres ab und informiert über die Ertragslage des Unternehmens. Das Geschäftsjahr ist die handelsrechtliche Abrechnungsperiode, die höchstens zwölf Monate umfassen darf. Bei unterjähriger Betriebseröffnung (1.8.01) ist das Geschäftsjahr kürzer, wenn es zum Ende des Kalenderjahres abgeschlossen wird. Ein positiver Erfolg (Gewinn) erhöht das Vermögen, ein negativer Erfolg (Verlust) vermindert es. Für den Erfolg eines Geschäftsjahres gilt die folgende Gleichung:","PeriodicalId":322813,"journal":{"name":"Grundzüge des Jahresabschlusses nach HGB und IFRS","volume":"213 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116288197","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Zehntes Kapitel: Weitere Informationsinstrumente nach IFRS","authors":"R. Buchholz","doi":"10.15358/9783800658831-269","DOIUrl":"https://doi.org/10.15358/9783800658831-269","url":null,"abstract":"","PeriodicalId":322813,"journal":{"name":"Grundzüge des Jahresabschlusses nach HGB und IFRS","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115719132","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}