Case
Externe verslaggeving 3: Jaarrekening YT B.V.
- Course
- Institution
Case van 40 pagina's voor het vak Externe Verslaggeving aan de HU (jaarrekening YT BV)
[Show more]
Seller
Follow
kok123
Reviews received
Content preview
YOUNGTECH (YT) B.V.GROEP
YoungTech (YT) B.V. groep
Amsterdam, Netherlands
Hogeschool Utrecht
Externe rapportage, projectopdracht met PWC
, YoungTech (YT) B.V. groep
Inhoudsopgave
Bestuursverslag.............................................................................................................. 4
Jaarrekening.................................................................................................................. 5
Geconsolideerde jaarrekening........................................................................................6
Geconsolideerde balans per 31 december 2020...................................................................................................7
Geconsolideerde winst-en-verliesrekening over 2020.........................................................................................8
Toelichting op de geconsolideerde balans en winst-en-verliesrekening..............................................................9
1. Algemene toelichting....................................................................................................................................9
2. Algemene grondslagen...............................................................................................................................11
3. Grondslagen voor waardering activa en passiva........................................................................................13
4. Grondslagen voor bepaling van het resultaat.............................................................................................18
5. Financiële instrumenten en risicobeheersing..............................................................................................21
6. Immateriële vaste activa.............................................................................................................................21
7. Materiële vaste activa.................................................................................................................................22
8. Financiële vaste activa................................................................................................................................23
9. Vorderingen................................................................................................................................................23
10. Liquide middelen......................................................................................................................................24
11. Groepsvermogen.......................................................................................................................................24
12. Aandeel derden.........................................................................................................................................24
13. Voorzieningen..........................................................................................................................................24
14. Langlopende schulden..............................................................................................................................24
15. Kortlopende schulden...............................................................................................................................24
16. Niet in de balans opgenomen activa en verplichtingen............................................................................25
17. Netto-omzet..............................................................................................................................................25
18. Kostprijs van de omzet.............................................................................................................................26
19. Lonen en salarissen...................................................................................................................................26
20. Afschrijvingen op en overige waardeveranderingen van immateriële en materiële vaste activa.............26
21. Overige toelichtingen op de winst-en-verliesrekening.............................................................................26
22. Accountantshonoria..................................................................................................................................26
23. Financiële baten en lasten.........................................................................................................................26
24. Resultaat deelnemingen............................................................................................................................26
25. Belastingen...............................................................................................................................................27
26. Verbonden partijen...................................................................................................................................27
27. Gemiddeld aantal werknemers.................................................................................................................27
28. Kosten van onderzoek en ontwikkeling...................................................................................................27
29. Gebeurtenissen na balansdatum...............................................................................................................27
Enkelvoudige jaarrekening...........................................................................................28
Balans per 31 december 2020............................................................................................................................29
Winst-en-verliesrekening over 2020...................................................................................................................30
Toelichting op de enkelvoudige balans en winst-en-verliesrekening.................................................................32
30. Algemene toelichting................................................................................................................................32
31. Immateriële vaste activa...........................................................................................................................32
32. Materiële vaste activa...............................................................................................................................33
33. Financiële vaste activa..............................................................................................................................33
34. Vorderingen..............................................................................................................................................34
35. Liquide middelen......................................................................................................................................34
36. Aandelenkapitaal......................................................................................................................................34
37. Agio..........................................................................................................................................................34
38. Andere wettelijke reserves.......................................................................................................................34
39. Overige reserves.......................................................................................................................................34
40. Onverdeelde winst....................................................................................................................................35
Pagina 2 van 40
, YoungTech (YT) B.V. groep
41. Voorstel resultaatbestemming..................................................................................................................35
42. Verschillen in het eigen vermogen en het resultaat tussen de enkelvoudige en geconsolideerde
jaarrekening....................................................................................................................................................35
43. Voorzieningen..........................................................................................................................................35
44. Langlopende schulden..............................................................................................................................36
45. Kortlopende schulden...............................................................................................................................36
45. Niet in de balans opgenomen activa en verplichtingen............................................................................36
46. Gemiddeld aantal werknemers.................................................................................................................36
47. Accountantshonoraria...............................................................................................................................36
48. Gebeurtenissen na balansdatum...............................................................................................................36
Overige gegevens.......................................................................................................... 38
Statutaire regeling inzake de winstbestemming..................................................................................................39
Samenstelverklaring van de accountant.............................................................................................................40
Pagina 3 van 40
, YoungTech (YT) B.V. groep
Bestuursverslag
Amsterdam, 11 juni 2021
Ingevolge artikel 2:396 lid 7 BW is afgezien van het opstellen van een lectuurverslag over
2019 en 2020.
Pagina 4 van 40
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller kok123. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $6.95. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
54879 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 14 years now