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Samenvatting Vennootschapsboekhouden 2
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Samenvatting vennootschapsboekhouden 2, gegeven door mevr. Casaert. Accountancy en fiscaliteit Vives
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DEEL 6: WAARDERING VAN HET VAST ACTIEF.................................................................................................. 11 VERWERVING.......................................................................................................................................................1
1.1 Aankoop......................................................................................................................................................1
1.2 Zelf produceren...........................................................................................................................................2
1.3 Inbreng........................................................................................................................................................2
2 WAARDEDALINGEN...............................................................................................................................................3
2.1 Afschrijvingen..............................................................................................................................................3
2.2 Waardeverminderingen..............................................................................................................................4
3 WAARDESTIJGINGEN.............................................................................................................................................5
3.1 Gewone herwaardering..............................................................................................................................5
3.2 Terugnemen van afschrijvingen..................................................................................................................5
3.3 Terugnemen van waardeverminderingen...................................................................................................6
4 REALISATIE VAN VASTE ACTIVA.................................................................................................................................6
4.1 Buitengebruikstelling van MVA...................................................................................................................6
4.2 Verkoop van vaste activa............................................................................................................................7
DEEL 7: VASTE ACTIVA – OPRICHTINGSKOSTEN............................................................................................... 9
1 VERWERVING.......................................................................................................................................................9
1.1 Herstructureringskosten..............................................................................................................................9
1.2 Waardedalingen of ‘afschrijvingen’..........................................................................................................10
1.3 Waardestijgingen......................................................................................................................................10
1.4 Toelichting.................................................................................................................................................10
DEEL 7: VASTE ACTIVA – IMMATERIËLE VASTE ACTIVA...................................................................................11
1 VERWERVING.....................................................................................................................................................11
1.1 Aankoop....................................................................................................................................................11
1.2 Zelf produceren.........................................................................................................................................11
1.3 Inbreng......................................................................................................................................................11
2 WAARDEDALINGEN.............................................................................................................................................12
2.1 Afschrijvingen............................................................................................................................................12
2.2 Waardeverminderingen............................................................................................................................12
3 WAARDESTIJGINGEN...........................................................................................................................................13
3.1 Gewone herwaardering............................................................................................................................13
3.2 Terugnemen van afschrijvingen................................................................................................................13
3.3 Terugnemen van waardeverminderingen.................................................................................................13
4 REALISATIE........................................................................................................................................................14
5 OPBRENGSTEN EN KOSTEN DIE VOORTVLOEIEN UIT IVA (= ROYALTIES)...........................................................................14
5.1 Royalty-opbrengsten.................................................................................................................................14
SV Vennboekhouden 2 (2022-2023)
, 5.2 Royalty-kosten...........................................................................................................................................15
6 TOELICHTING.....................................................................................................................................................15
DEEL 7: VASTE ACTIVA – MATERIËLE VASTE ACTIVA.......................................................................................16
1 VERWERVING.....................................................................................................................................................16
1.1 Aankoop....................................................................................................................................................16
1.2 Zelf produceren.........................................................................................................................................16
1.3 Inbreng......................................................................................................................................................16
2 WAARDEDALINGEN.............................................................................................................................................17
2.1 Afschrijvingen............................................................................................................................................17
2.2 Waardeverminderingen............................................................................................................................17
3 WAARDESTIJGINGEN...........................................................................................................................................18
3.1 Gewone herwaardering............................................................................................................................18
3.2 Terugnemen van afschrijvingen................................................................................................................19
3.3 Terugnemen van waardeverminderingen.................................................................................................19
4 REALISATIE........................................................................................................................................................19
4.1 Buitengebruikstelling van MVA.................................................................................................................19
4.2 Verkoop van vaste activa..........................................................................................................................20
5 LEASING EN SOORTGELIJKE RECHTEN ‘25’................................................................................................................21
5.1 Financiële leasing......................................................................................................................................21
5.2 Operationele leasing.................................................................................................................................23
5.3 Sale and lease back...................................................................................................................................23
6 OVERIGE MATERIËLE VASTE ACTIVA REK ‘26’............................................................................................................24
7 ACTIVA IN AANBOUW EN VOORUITBETALINGEN REK ‘27’............................................................................................24
DEEL 7: VASTE ACTIVA – FINANCIËLE VASTE ACTIVA......................................................................................26
1 BETEKENIS FVA................................................................................................................................................. 26
2 DEELNEMINGEN.................................................................................................................................................27
3 VORDERINGEN...................................................................................................................................................27
4 OPBRENGSTEN UIT FVA.......................................................................................................................................28
DEEL 8: VOORRADEN EN BESTELLINGEN IN UITVOERING...............................................................................29
1 BEGRIPPEN........................................................................................................................................................29
2 WAARDERINGSREGELS VOORRADEN (30/36)...........................................................................................................30
2.1 Aangekochte voorraden............................................................................................................................30
2.2 Geproduceerde voorraden........................................................................................................................30
3 WAARDERINGSREGELS BESTELLINGEN IN UITVOERING (BIU - 37).................................................................................32
3.1 Completed contract method (CCM)..........................................................................................................32
3.2 Percentage of completion (%C).................................................................................................................32
SV Vennboekhouden 2 (2022-2023)
, 4 WAARDERINGSTECHNIEKEN..................................................................................................................................34
DEEL 9: OVERIGE ELEMENTEN VAN HET EIGEN VERMOGEN...........................................................................35
1 HERWAARDERINGSMEERWAARDEN.........................................................................................................................35
1.1 Gewone herwaardering............................................................................................................................35
1.2 Terugnemen van waardeverminderingen.................................................................................................35
2 KAPITAALSUBSIDIES.............................................................................................................................................36
2.1 Kapitaalsubsidies.......................................................................................................................................36
2.2 Exploitatiesubsidies...................................................................................................................................39
SV Vennboekhouden 2 (2022-2023)
, DEEL 6: WAARDERING VAN HET VAST ACTIEF
1 Verwerving
1.1 Aankoop
Ø Document: AF
Ø Direct activeren
Ø Bijkomende kosten mogen in AW
Ø Intercalaire intresten mogen in AW
Voorbeelden van bijkomende kosten:
registratierechten
vervoerskosten, montagekosten
niet-aftrekbare btw (PW)
Boeking:
2.0
411.49
@ 440
AF
1.1.1 Intercalaire intresten
Als men voor het aankopen van een vast actief (IVA of MVA) een lening heeft afgesloten,
dan mogen de intresten van de ‘productieperiode’ geactiveerd worden.
Boeking:
6500
@ 5500
Betaling intrest
2.0
@ 6502
Activeren intercalaire intrest
1
SV Vennboekhouden 2 (2022-2023)
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