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IB C slides Powerpoint

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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).

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

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By: fffiep • 7 year ago

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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

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