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Bilanzierung > HGB Paragraphen > Flashcards

HGB Paragraphen Flashcards

(23 cards)

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1
Q

Buchführungspflicht

A

§238 HGB

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2
Q

Inventar

A

§240 HGB

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3
Q

Pflicht zur Aufstellung von Bilanz

A

§242 HGB

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4
Q

Aufstellungsgrundsatz Bilanz

A

§243 HGB

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5
Q

Vollständigkeit; Verrechnungsgebot Bilanz

A

§246 HGB

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6
Q

Inhalt der Bilanz

A

§247 HGB

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7
Q

Bilanzierungsverbote und -wahlrechte

A

§248 HGB

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8
Q

Rückstellungen

A

§249 HGB

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9
Q

Rechnungsabgrenzungsposten

A

§250 HGB

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10
Q

Allgemeine Bewertungsgrundsätze

A

§252 HGB

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11
Q

Zugangs- und Folgebewertungen

A

§253 HGB

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12
Q

Bewertungsvereinfachungsverfahren

A

§256 HGB

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13
Q

Pflicht zur Aufstellung von Bilanz (KapG)

A

§264 HGB

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14
Q

Allgemeine Grundsätze für die Gliederung (KapG)

A

§265 HGB

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15
Q

Gliederung der Bilanz (KapG)

A

§266 HGB

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16
Q

Vorschriften zu einzelnen Posten der Bilanz; Bilanzvermerke (KapG)

17
Q

Eigenkapital (KapG)

18
Q

Gliederung GuV (KapG)

19
Q

Vorschriften zu einzelnen Posten der GuV (KapG)

20
Q

Sonstige Pflichtangaben in Anhang (KapG)

21
Q

Pflicht zur Prüfung

22
Q

Offenlegung

23
Q

Pflicht zur Aufstellung von Jahresabschluss und Lagebericht (eG)

Bilanzierung (2 decks)

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