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Aantekeningen Financial Reporting & Consolidation (bedrijfskunde) 2020/2021 (RuG)
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Aantekeningen van Financial Reporting & Consolidation (Bedrijfskunde) 2020/2021 (RuG)
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Aantekeningen / Notes-
Financial Reporting & Consolidation for A&C
(EBB901C05c)
Docent: Derk jan Heslinga & Teye Marre Blok 2A studiejaar 2020/2021
Inhoud
Introductie .................................................................................................................................................................................. 3
Week 1 – Fiscale balans en fiscale resultatenrekening .............................................................................................................. 3
Hoorcollege – Fiscale balans en Fiscale resultatenrekening .................................................................................................. 3
Inleiding ............................................................................................................................................................................ 3
Introductie VPB ................................................................................................................................................................. 4
Fiscale balans: Bedrijfsmiddelen en goodwill ................................................................................................................... 5
Fiscale balans: voorraden en onderhanden werk ............................................................................................................. 7
Fiscale balans: Eigen vermogen/informeel kapitaal ......................................................................................................... 9
Fiscale balans: fiscale doelreserve .................................................................................................................................. 11
Vermogensvergelijking ................................................................................................................................................... 11
Werkcollege ......................................................................................................................................................................... 14
Slides werkcollege .......................................................................................................................................................... 14
Feedbacksessie / Q&A (opgave 16.09) ................................................................................................................................ 16
Feedback college slides................................................................................................................................................... 16
Week 2 – Het aangiftebiljet vennootschapsbelastingen .......................................................................................................... 20
Hoorcollege – Fiscaal aangifte biljet → te betalen belastingen .......................................................................................... 20
Fiscale regelingen - Resultaatbepalend .......................................................................................................................... 20
Fiscale regeling (1 t/m 3) ................................................................................................................................................ 21
Fiscale regelingen (4) (fiscale reserves) .......................................................................................................................... 23
Giftenaftrek (5) ............................................................................................................................................................... 24
Verliesverrekening (6)..................................................................................................................................................... 25
Samenvatting en uitleiding ............................................................................................................................................. 25
Werkcollege ......................................................................................................................................................................... 26
Slides werkcollege .......................................................................................................................................................... 26
Feedbacksessie / Q&A (case belastingen 2015) .................................................................................................................. 26
Week 3 – Latente Belastingen .................................................................................................................................................. 27
Hoorcollege ......................................................................................................................................................................... 27
Latenties ......................................................................................................................................................................... 27
Verschillend in deelneming en goodwill ......................................................................................................................... 28
Voorraden / deb en creditzijde balans ........................................................................................................................... 31
Indeling van Latenties ..................................................................................................................................................... 32
Herwaarderen ................................................................................................................................................................. 33
Verliesverrekening .......................................................................................................................................................... 34
1
, Werkcollege ......................................................................................................................................................................... 36
Feedbacksessie / Q&A ......................................................................................................................................................... 36
Feedback college slides................................................................................................................................................... 36
Week 4 – Verwerken van fiscale positie in com. jaarrekening en (effectieve en marginale) belastingdruk ............................ 39
Hoorcollege ......................................................................................................................................................................... 39
Inleiding .......................................................................................................................................................................... 39
Kerngegevens ................................................................................................................................................................. 40
Acute belasting ............................................................................................................................................................... 40
Vorming latente belastingen .......................................................................................................................................... 41
JP in de fiscale administratie........................................................................................................................................... 43
Effectieve belastingdruk’ ................................................................................................................................................ 44
Reconciliatie ................................................................................................................................................................... 45
Werkcollege ......................................................................................................................................................................... 48
Feedbacksessie / Q&A ......................................................................................................................................................... 48
Week 5 – Waardering deelneming op de commerciële balans & het belang van consolideren .............................................. 49
Hoorcollege ......................................................................................................................................................................... 49
Inleiding (A)..................................................................................................................................................................... 49
Waarderingsmethoden (A) ............................................................................................................................................. 49
Diverse situaties (A) ........................................................................................................................................................ 51
Zeggenschap (B).............................................................................................................................................................. 52
Consolidatie (B)............................................................................................................................................................... 53
Basis voorbeeld geconsolideerd (B) ................................................................................................................................ 55
Klaas Puul (B) .................................................................................................................................................................. 56
Werkcollege ......................................................................................................................................................................... 57
Feedbacksessie / Q&A ......................................................................................................................................................... 57
Week 6 – Aansluiting eigen vermogen (cons<>enkelvoudig) / Intercompany transacties ....................................................... 58
Hoorcollege ......................................................................................................................................................................... 58
Inleiding en sprong eigen vermogen .............................................................................................................................. 58
Spelregels Consolideren ................................................................................................................................................. 59
Voorbeeld 1 (Vermogenssprong) .................................................................................................................................... 60
Voorbeeld 2 (vermogenswaarde en verkrijgingsprijs) .................................................................................................... 61
Voorbeeld 3 (Downstreamsales & upstreamsales) ......................................................................................................... 62
Consolidatie boekingen (zie ook Excel) ........................................................................................................................... 63
Correctieboekingen en consolidatieboekingen .............................................................................................................. 64
Aansluiting EV geconsolideerd/enkelvoudig bij intercompany transacties .................................................................... 67
Werkcollege ......................................................................................................................................................................... 70
Werkcolleges slides ........................................................................................................................................................ 70
Feedbacksessie / Q&A ......................................................................................................................................................... 70
Week 7 - Afsluiting .................................................................................................................................................................. 71
Hoorcollege (geen) .............................................................................................................................................................. 71
Werkcollege ......................................................................................................................................................................... 71
2
,Introductie
Docent: Derk Jan Heslinga & Teye Marra
Literatuur: Geboekstaafd boekhouden 8ste druk opgaven + theorieboek
Tentamen: 2 opgaven (gedeelte belastingen en gedeelte consolidatie)
Week 1 – Fiscale balans en fiscale resultatenrekening
Literatuur: H16 paragraaf 1+2
Hoorcollege – Fiscale balans en Fiscale resultatenrekening
Inleiding
Financial Reporting & Consolidation
- Opstellen van 2 aanvullende rapportages
o Fiscale jaarrekening en aangifte Vennootschapsbelasting opstellen en deze
verwerken in de commerciële jaarrekening + verwerking in de commerciële
balans van de belasting effecten van waarderingsverschillen tussen de
commerciële balans en fiscale balans (latente belastingen) (belasting in de
toekomst; verschil fiscaal en commercieel)
o Geconsolideerde commerciële jaarrekening
Stramien opgaven van de cursus belastingen
- Fiscale balans
- Fiscale resultatenrekening
- Fiscaal aangiftebiljet → te betalen belasting
- Waarderingsverschillen com. En fisc. Balans duiden → Latente belastingen
- Verwerken totale fiscale positie in com. Jaarrekening
- Effectieve belastingdruk → belastinglast / winst voor belasting
- Afleiding van de marginale belastingdruk (25%) op de effectieve belastingdruk
reconciliatie
Financial Reporting & Consolidation
- Commerciële jaarstukken:
o Balans (com. Waardering)
o Resultatenrekening (com. Resultaat)
o Cashflow statement
▪ Enkelvoudig en geconsolideerd
Fiscale jaarrekening
- Fiscale balans (fisc. Waardering)
- Fiscale resultatenrekening (saldo fiscale winstberekening)
- Aangiftebiljet voor de Vennootschapsbelasting
o Basis belastingheffing = belastbaar berdrag
3
, Startpunt
Com. Balans voor verwerken belasting positie Fiscale balans voor verwerken belasting
- Toevoegen op balans positie
o Te betalen belastingen - Toevoegen op balans
o Latente belastingen o Te betalen belastingen
- Toevoegen op RR o Op fiscale balans NOOIT
o Belastinglast latente belastingen!!
▪ Winst voor o En geen belastinglast op
belasting de fiscale
• Belastinglast resultatenrekening
▪ Winst na belasting
= netto winst
Introductie VPB
Wet Vennootschapsbelasting
- Subjectieve belastingplicht
o Wie
▪ Lichamen: BV, NV, Coöperatie, Stichting en Vereniging
- Objectieve belastingplicht
o Waarover
▪ Belastbaar bedrag
- Tarief
o Hoeveel
▪ € 0 – 245.000 15%
▪ €245.000 + 25%
Indeling fiscale balans
- De start van het aangiftebiljet Vennootschapsbelasting start met het opstellen van een
fiscale balans → Balansoverzicht
- Vermogensetikettering
o Bepalen op een activa post wel of niet op de fiscale balans wordt weergeven
- De indeling van deze balans sluit aan op Model B van de com. Balans
Vermogensetikettering speelt met name in de IB maar ook in de VPB
Vermogensetikettering
Lichamen VPB Natuurlijke personen IB
Vermogensetikettering
speelt hier met name een belangrijke
rol
BV, NV St, Ver bezittingen:
alle bezittingen splitsing tussen een onderneming
gerekend tot ondernemingsgedeelte privé
vermogen en niet ondernemings
van de onderneminggedeelte
4
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