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Summary

Samenvatting module 9 accountancy

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Dit is een samenvatting van het volledige 9de module van accountancy gegeven door professor Tom Van Caneghem. Module 1 tot en met 4 is relevant voor semester 1 en module 5 tot en met 12 heeft betrekking tot semester 2

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  • October 3, 2024
  • 2
  • 2023/2024
  • Summary
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Accountancy Tom van Caneghem

H18 herwaarderingsmeerwaarde
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- Onbeperkte levensduur
=> IVA, MVA
o NIET herwaarderen MAAR terugname van waardevermindering
- MVA
=> met beperkte levensduur
o Meerwaarde
over resterende levensduur afschrijven
 2..89 MVA – AF MW
o Principieel
herwaarderingsmeerwaarde blijft op passiefzijde zolang betrokken activum niet
gerealiseerd wordt
o Uitzonderingen
zie pp dia 6 – 17
 Mag overgeboekt worden van 12 rekening naar reserves voor het bedrag dat al
is afgeschreven op de herwaarderingsmeerwaarde
 Moet bij latere minderwaarde afgeboekt worden voor het nog niet afgeschreven
gedeelte van de meerwaarde
 Mag niet gebruikt worden ter aanzuivering van overgedragen verliezen
 Mag in kapitaal worden omgezet (verminderd met de geraamde belasting op de
meerwaarde)




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