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Die Kapitalschutzfunktion des Jahresabschlusses nach dem BilMoG: Auswirkungen der Bilanzrechtsmodernisierung auf den kapitalgesellschaftsrechtlichen K
Hardcover
Series: Schriften Zum Gesellschafts-, Bilanz- Und Unternehmensteuerr, Book 29
ISBN13: 9783631749753
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Jun 29 2018
Pages: 394
Weight: 1.47
Height: 1.00 Width: 5.83 Depth: 8.27
Language: German
Der Band untersucht die Auswirkungen des Bilanzrechtsmodernisierungsgesetzes (BilMoG) auf den gesellschaftsrechtlichen Kapital- und Gläubigerschutz. Das BilMoG verfolgt das Ziel, den Informationswert von Jahresabschlüssen unter Beibehaltung des Gläubigerschutzniveaus zu steigern. Der Gesetzgeber führte eine au erbilanzielle Ausschüttungssperre ein, die unsichere Vermögensgegenstände bei der Ermittlung des ausschüttungsfähigen Vermögens eliminiert. Trotz dieser minimal-invasiv wirkenden Ma nahme wurde ein Paradigmenwechsel eingeläutet: Der ausschüttungsfähige Gewinn ist fortan nicht mehr aus der Bilanz ersichtlich, sondern nur noch in Zusammenschau mit Angaben im Anhang ermittelbar. Das Vorsichtsprinzip hat zulasten der Informationsfunktion eine Schwächung erfahren.
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