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Bilanzlehre

Bilanzlehre


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About the Book

Im 1. Kapitel dieses Buches wurden die Grundzüge des geltenden Bilanz- rechts beschrieben. Die Darstellung orientierte sich sehr eng am Gesetzes- wortlaut; Interpretationen erfolgten nur, soweit sie zum Verständnis der Vorschriften unumgänglich erschienen. Nach dem Studium des Kapitels "Bilanztheorie" verfügt der Leser über jene Kategorien, die ihn zu einem tieferen Gesetzesverständnis befähigen: Die Interpretation der geltenden Gesetzesvorschriften ist ja ein wichtiges Ziel der Bilanztheorie, wenngleich nicht ihr einziges; die Bedeutung einer Klä- rung grundlegender Zusammenhänge für die Rechtsfortentwicklung wurde in keiner Phase der bilanztheoretischen Diskussion übersehen. Doch besteht ohnehin nur eine schwer auszumachende Grenze zwischen der Interpretation (Auslegung) des geltenden Rechts und der Rechtsfortentwicklung. Das letzte Kapitel dieses Buches dient der Einübung bilanztheoretischer Kategorien. Ich habe hierfür die geltenden Vorschriften über den Jahres- abschluß und den Geschäftsbericht der Aktiengesellschaft gewählt mit Rück- sicht auf deren besondere Ausstrahlungskraft (vgl. im einzelnen oben S. 175). Handelsrechtlich gesehen sind die aktienrechtlichen Rechnungslegungsauf- gaben denkbar umfassend; darüber hinaus hat das Aktienrecht immer wie- der auch die Gestaltung der Einkommensteuerbilanz entscheidend beeinflußt. Der Weg zu einem tieferen Verständnis unseres gesamten Bilanzrechts führt über das Aktienrecht, auch der Weg zu einem besseren Bilanzrecht. Einübung bilanztheoretischen Denkens bedeutet auch, die Grenzen bestimm- ter bilanztheoretischer Sätze schärfer zu erkennen. Wie bei allen theoretischen Sätzen besteht die Gefahr, daß sie unter Außerachtlassung ihrer Prämissen angewendet, also mißbraucht werden. Die Bilanztheorie behandelt den Zusammenhang zwischen möglichen Syste- men von Bilanzzielen (möglichen Ausschüttungsregelungen, möglichen Infor- mationsregelungen) und diesen entsprechenden Systemen von Bilanznormen.


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Product Details
  • ISBN-13: 9783409161329
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 0002-2. Aufl. 1976
  • Language: German
  • Returnable: Y
  • Spine Width: 26 mm
  • Width: 170 mm
  • ISBN-10: 3409161325
  • Publisher Date: 01 Jan 1976
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 491
  • Series Title: German
  • Weight: 838 gr


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