Een samenvatting van de boeken: Jaarrekening lezen voor juristen en boekhouden geboekstaafd 1. De hoofdstukken relevant voor de Rug zijn in deze samenvatting opgenomen.
Bedrijfseconomie voor Fiscalisten
Jaarrekeningen voor juristen
HOOFDSTUK 1 – DE JAARREKENING: BALANS & WINST-EN-VERLIESREKENING..................................4
H1.1 INLEIDING..................................................................................................................................4
H1.2 DE BALANS EN DE WINST-EN-VERLIESREKENING...................................................................................4
H1.2.1 DE BALANS.....................................................................................................................................4
H1.2.2 HET BOEKHOUDKUNDIG EVENWICHT....................................................................................................4
H1.2.3 DE WINST-EN-VERLIESREKENING..........................................................................................................4
H1.2.4 PRIVÉ MUTATIES...............................................................................................................................5
H1.2.5 OPBRENGSTEN EN KOSTEN VERSUS ONTVANGEN EN UITGAVEN..................................................................5
H1.3 VERWERKING VAN FINANCIËLE FEITEN...............................................................................................5
H1.4 VERMOGENSVERGELIJKING.............................................................................................................6
H1.5 KASSTROOMOVERZICHT.................................................................................................................6
H1.6 DE ADMINISTRATIE.......................................................................................................................6
H1.7 DUBBEL BOEKHOUDEN, DE GROOTBOEKADMINISTRATIE.........................................................................6
H1.7.1 INVENTARIS.....................................................................................................................................6
H1.7.2 VERWERKING VAN FINANCIËLE FEITEN..................................................................................................6
HOOFDSTUK 2 – HET JAARREKENINGENRECHT..................................................................................7
H2.1 ADMINISTRATIEPLICHT...................................................................................................................7
H2.2 TITEL 9 BOEK 2 BW EN IFRS..........................................................................................................7
H2.3 BRONNEN VOOR NORMEN.............................................................................................................7
H2.4 HET JAARRAPPORT.......................................................................................................................7
H2.5 HET BESTUURSVERSLAG.................................................................................................................7
H2.6 DE JAARREKENING........................................................................................................................8
H2.7 OVERIGE GEGEVENS....................................................................................................................10
H2.8 OPENBAARMAKING....................................................................................................................12
H2.9 VRIJSTELLINGEN.........................................................................................................................12
H2.10 ORGANISATIE VAN OPENBAAR BELANG...........................................................................................13
H2.11 DE GECONSOLIDEERDE JAARREKENING.................................................................................................14
H2.12 RECHTSPRAAK EN SANCTIES...............................................................................................................15
H2.13 FISCALE VERSUS COMMERCIËLE JAARREKENING................................................................................15
HOOFDSTUK 3 – DE ACTIVA VAN DE BALANS...................................................................................16
H3.1 VASTE ACTIVA...........................................................................................................................16
H3.1.1 IMMATERIËLE VASTE ACTIVA.............................................................................................................16
H3.1.2 MATERIËLE VASTE ACTIVA................................................................................................................16
H3.1.3 FINANCIËLE VASTE ACTIVA................................................................................................................17
H3.1.4 TOELICHTING VASTE ACTIVA..............................................................................................................17
H3.2 VLOTTENDE ACTIVA....................................................................................................................17
H3.2.1 VOORRADEN.................................................................................................................................17
H3.2.2 VORDERINGEN...............................................................................................................................17
H3.2.3 EFFECTEN.....................................................................................................................................18
H3.2.4 LIQUIDE MIDDELEN.........................................................................................................................18
DIT ZIJN ALLE REKENING-COURANTSALDI BIJ DE BANK, CONTANTE GELDEN EN OPEISBARE BANKDEPOSITO’S.................18
1
,H3.3 WAARDERING VAN ACTIVA...........................................................................................................18
H3.4 FINANCIËLE DERIVATEN................................................................................................................18
HOOFDSTUK 4 – DE PASSIVA VAN DE BALANS..................................................................................19
H4.1 EIGEN VERMOGEN......................................................................................................................19
H4.2 VREEMD VERMOGEN...................................................................................................................20
H4.2.1 VOORZIENINGEN............................................................................................................................20
H4.2.2 SCHULDEN....................................................................................................................................20
HOOFDSTUK 5 – DE RESULTATENREKENING EN HET KASSTROOMOVERZICHT..................................21
H5.1 INLEIDING................................................................................................................................21
H5.1.1 DE RESULTATENREKENING................................................................................................................21
H5.1.2 HET KASSTROOMOVERZICHT.............................................................................................................21
H5.2 DE RESULTATENREKENING.............................................................................................................21
H5.2.1 ALGEMEEN...................................................................................................................................21
H5.2.2 RESULTATENREKENING VOLGENS DE FUNCTIONELE INDELING (MODEL F)....................................................21
H5.2.3 RESULTATENREKENING VOLGENS DE CATEGORIALE INDELING (MODEL E)....................................................21
H5.2.4 AANVULLENDE OPMERKINGEN INZAKE DE RESULTATENREKENING..............................................................21
H5.3 HET KASSTROOMOVERZICHT.........................................................................................................22
H5.3.1 ALGEMEEN...................................................................................................................................22
H5.3.2 KASSTROMEN UIT OPERATIONELE ACTIVITEITEN....................................................................................22
H5.3.3 KASSTROMEN UIT INVESTERINGSACTIVITEITEN......................................................................................22
H5.3.4 KASSTROMEN UIT FINANCIERINGSACTIVITEITEN....................................................................................22
H7.1 INLEIDING................................................................................................................................26
H7.2 WAARDEBEPALINGSMETHODEN DIE ZICH RICHTEN OP DE BALANS...........................................................26
H7.2.1 BOEKWAARDE...............................................................................................................................26
H7.2.2 INTRINSIEKE WAARDE......................................................................................................................26
H7.2.3 LIQUIDATIEWAARDE........................................................................................................................26
H7.2.4 SAMENVATTING.............................................................................................................................26
H7.3 WAARDEBEPALINGSMETHODEN DIE ZICH RICHTEN OP DE RESULTATENREKENING........................................26
H7.3.1 RENTE.........................................................................................................................................26
H7.3.2 ONZEKERHEID OVER DE TOEKOMST....................................................................................................26
H7.3.3 RENTABILITEITSWAARDE...................................................................................................................27
H7.3.4 DISCOUNTED CASHFLOW-METHODE...................................................................................................27
H8.1 INLEIDING................................................................................................................................28
H8.2 DE KWALIFICATIE ALS DEELNEMING MET INVLOED VAN BETEKENIS..........................................................28
H8.2.1 AANDELENTRANSACTIE....................................................................................................................28
H8.2.2 DEELNEMING................................................................................................................................28
H8.2.3 INVLOED VAN BETEKENIS..................................................................................................................28
H8.3 WAARDE- EN PRIJSBEPALING BIJ EEN AANDELENTRANSACTIE.................................................................28
H8.3.1 BALANS TEGEN BOEKWAARDEN.........................................................................................................28
H8.3.2 INTRINSIEKE WAARDE TEGEN ACTUELE GRONDSLAGEN...........................................................................28
H8.3.3 INTRINSIEKE WAARDE TEGEN ACTUELE GRONDSLAGEN MET GRONDSLAGEN VAN DE OVERNEMENDE
ONDERNEMING (NETTOVERMOGENSWAARDE).................................................................................................28
H8.3.4 WAARDEBEPALINGSMETHODE DIE ZICH RICHT OP DE KASSTROMEN..........................................................28
H8.4 WAARDERING VAN DEELNEMINGEN MET INVLOED VAN BETEKENIS EN GOODWILL......................................29
H8.4.1 EERSTE VERWERKING DEELNEMING IN DE JAARREKENING.......................................................................29
H8.4.2 WAARDERING DEELNEMING, VERMOGENSMUTATIEMETHODE..................................................................29
H8.5 INLEIDING IN HET CONSOLIDEREN EN INTERCOMPANYTRANSACTIES.........................................................29
H8.5.1 EENVOUDIGE 100%-CONSOLIDATIE...................................................................................................29
H8.5.2 INTERCOMPANYTRANSACTIE.............................................................................................................29
H8.5.3 ONDERLINGE SCHULDVERHOUDING UITSCHAKELEN................................................................................29
H8.5.4 CONSOLIDATIE VAN EEN NIET 100%-BELANG.......................................................................................29
H8.5.5 CONSOLIDATIE VAN EEN 50%-BELANG...............................................................................................29
H8.6 ART. 2:403-VERKLARING.............................................................................................................29
H8.7 BEDRIJFSFUSIE EN JURIDISCHE FUSIE................................................................................................29
H8.8 AANDELENFUSIE OF BEDRIJFSFUSIE TEGEN BETALING IN AANDELEN.........................................................29
H8.8.1 AANDELENFUSIE.............................................................................................................................29
H8.8.2 BEDRIJFSFUSIE...............................................................................................................................30
HOOFDSTUK 9 – DE ONDERNEMER EN BELASTINGEN......................................................................31
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