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Samenvatting Topic 13 b,c,d: Vlottende Activa (Semester 1: 22/23) $3.27   Add to cart

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Samenvatting Topic 13 b,c,d: Vlottende Activa (Semester 1: 22/23)

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Alles van topic 13 b,c,d wordt hier besproken: Theorie en voorbeelden (oefeningen)

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  • Unknown
  • December 29, 2022
  • 6
  • 2022/2023
  • Summary
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Topic 13: Vlottende Activa

Topic 13b: Geldbeleggingen

Definïering

- Risico- en niet-risicodragende effecten
- Tijdelijke beleggingen = Niet duurzaam (<-> FVA)
- KT

Waardering bij aanscah

AW = Aanschaffingsprijs + eventuele bijkomende kosten

Waardering na aanschaf

- Waardestijgingen
o HWMW: NOOIT -> niet duurzaam
▪ HWMW kan enkel op MVA en FVA
- Waardedalingen
o Realisatiewaarde < BW -> WV boeken

Verschil FVA

- Waardering van geldbeleggingen is anders (waarde stijgt of daalt, inkomsten)
- Flexibiliteit in waardering is hoger bij FVA

, Voorbeeld 1:

- De ondernemingen belegt in vastrented effect met een waarde van €150 000




- De ondernemingen onvangt een intrestvergoeding van €10 000, RV = 30%




- Op de vervaldag wordt het vastrentend effect teruggestort op de bankrekening




Voorbeeld 2:

Gegevn:

- 20N8: AK aandelen voor €100 000 voor speculatieve doeleinden
- 20N9: VK aandelen voor €80 000
- Er werden nooit waardeverminderingen geboekt op de aandelen

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