100% satisfaction guarantee Immediately available after payment Both online and in PDF No strings attached
logo-home
IB C slides Powerpoint $3.25   Add to cart

Presentation

IB C slides Powerpoint

1 review
 160 views  0 purchase
  • Course
  • Institution

De bijbehorende PP-slides van IB C, over doorschuiving en andere wiskundige berekeningen en balansen. Zie verder de bundel met 20 samenvattingen en practicums e.d. van alle moeilijke fiscale vakken in het Bachelor 3-jaar van Fiscale economie (€29,99).

Preview 1 out of 12  pages

  • June 19, 2016
  • 12
  • 2015/2016
  • Presentation
  • Unknown

1  review

review-writer-avatar

By: fffiep • 7 year ago

avatar-seller
Opgave 2a
Berekening aandelenkapitaal obv waarde inbreng Bart

fiscale boekwaarde inbreng (saldo A-P incl HIR) 300.000 (A-P ex HIR als passief) 450.000
Bij: stille reserves in
pand 200.000 200.000
goodwill 150.000 150.000
HIR 150.000
500.000 350.000
-/- belastinglatentie 20% -100.000 -100.000
Netto stille reserves en goodwill 400.000 250.000

Waarde in het economisch verkeer onderneming 700.000 700.000

Lijfrente ivm FOR -50.000 -50.000
Creditering belastingschulden -30.000 -30.000
Saldo vóór 5% creditering 620.000 620.000

5% creditering -29.523 -25000 -29.523 -25000

Uit te reiken aandelenkapitaal 595.000 595.000
Verkrijgingsprijs aandelen Verkrijgingsprijs aandelen

Fiscale boekwaarde ingebracht vermogen 300.000 Fiscale boekwaarde ingebracht vermogen 450.000
Af: Af:
lijfrente -50.000 HIR -150.000
creditering -55.000 lijfrente -50.000
Verkrijgingsprijs 195.000 creditering -55.000
Verkrijgingsprijs 195.000

The benefits of buying summaries with Stuvia:

Guaranteed quality through customer reviews

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

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

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 Rosalynn. Stuvia facilitates payment to the seller.

Will I be stuck with a subscription?

No, you only buy these notes for $3.25. You're not tied to anything after your purchase.

Can Stuvia be trusted?

4.6 stars on Google & Trustpilot (+1000 reviews)

77254 documents were sold in the last 30 days

Founded in 2010, the go-to place to buy study notes for 14 years now

Start selling
$3.25
  • (1)
  Add to cart