Dit is het docenten antwoordenboek inclusief berekeningen en uitleg voor alle opgaven exclusief de sterrenopgaven in het boek Jaarverslaggeving 8e druk van dr. Peter Epe RA.
1 Externe verslaggeving: relaties met andere vakgebieden en ontwikkeling 3
Deel 1 Bedrijfseconomische en juridische grondslagen van de externe verslaggeving 6
2 Waarde en winst 7
3 Verslaggevingsprincipes van de boekhoudkundige waarde- en winstbepaling 10
4 Regelgevers en toezichthouders 14
5 Regelgeving: materiële en formele aspecten van de publicatieplicht 17
Deel 2 De basisoverzichten van de externe verslaggeving: balans, resultatenrekening en
kasstroomoverzicht 21
6 Vaste activa 22
7 Vlottende activa 28
8 Eigen vermogen 36
9 Vreemd vermogen 39
10 Resultatenrekening 42
11 Kasstroomoverzicht 46
Deel 3 Winst- en vermogensbepaling in geval van prijsfluctuaties 48
12 Instandhoudingsdoelstellingen en waarderingsgrondslagen 49
13 Historischekostenstelsel 51
14 Vervangingswaardestelsel 58
15 Overige winstbepalingsstelsels 72
Deel 4 Concernvorming 71
16 Kapitaalbelangen 72
17 Consolidatie 79
b Eigen vermogen 31 december 2016 ¼ 625.000
Eigen vermogen 1 januari 2016 ¼ 455.000 ±
±±±±±±±±
Vermogenstoename ¼ 170.000
Stortingen ¼ 50.000 ±
Onttrekkingen ¼ 40.000 +
±±±±±±±±
Winst 2016 ¼ 160.000
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