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Samenvatting Boekhouden en Financiële Analyse
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Samenvatting van alle powerpoints en lesnota's uit de colleges van Professor Brosens
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BOEKHOUDRECHT EN FINANCIËLEANALYSE
2020-2021
PROF. DR. LINDA BROSENS
MASTER RECHTEN
UNIVERSITEIT ANTWERPEN
INHOUDSOPGAVE
Thema 1. Juridisch kader.................................................................................................... 5
Hoofdstuk 1. Wat is boekhoudrecht? ........................................................................................... 5
Hoofdstuk 2. Bronnen boekhoudrecht ......................................................................................... 8
Hoofdstuk 3. Belang boekhoudrecht ............................................................................................ 8
§1. Beheersinstrument voor bedrijfsleiding .................................................................................................... 8
§2. Rekenschap en verantwoording ................................................................................................................ 8
§3. Bescherming van derden ........................................................................................................................... 9
§4. Sociale relevantie ...................................................................................................................................... 9
§5. Informatie voor de overheid ..................................................................................................................... 9
Hoofdstuk 4. Primauteit boekhoudrecht op fiscaal recht ............................................................. 9
Hoofdstuk 5. Boekhoudrechtelijke verplichtingen en toepassingsgebied WER ........................... 10
§1. Toepassingsgebied .................................................................................................................................. 10
§2. Algemene verplichtingen ......................................................................................................................... 11
§3. Aanvullende regels volledige boekhoudng .............................................................................................. 13
Hoofdstuk 6. Strafrechtelijke sancties ........................................................................................ 17
Hoofdstuk 7. Bindende kracht van de jaarrekening .................................................................... 17
Hoofdstuk 8. Algemene beginselen van de jaarrekening ............................................................ 23
§1. Uitdrukking in geldwaarde ...................................................................................................................... 23
§2. Getrouw beeld ......................................................................................................................................... 24
§3. Duidelijkheid, stelselmatigheid en bestendigheid ................................................................................... 26
§4. Volledigheid ............................................................................................................................................. 26
§5. Niet-compensatie .................................................................................................................................... 27
Hoofdstuk 9. Samenvatting extra achtergrondinformatie thema 1 ............................................ 27
Thema 2. Overzicht activa en passiva en het onderscheid tussen bepaalde rubrieken binnen
de balans of binnen balans en resultatenrekening ............................................................28
Hoofdstuk 1. Balans – activa ...................................................................................................... 28
§1. Activa: overzicht ...................................................................................................................................... 28
§2. Onderscheid vaste/vlottende activa ....................................................................................................... 29
§3. Onderscheid activering (afschrijving)/kost .............................................................................................. 36
,2020 – 2021 Boekhoudrecht en financiële analyse 2
Hoofdstuk 2. Balans – passiva .................................................................................................... 48
§1. Passiva: overzicht .................................................................................................................................... 48
§2. Onderscheid eigen vermogen/vreemd vermogen .................................................................................. 49
§3. Onderscheid passiva/opbrengst .............................................................................................................. 51
Thema 3: Voorzichtigheidsbeginsel, realisatiebeginsel, accrual beginsel,
overeenstemmingsbeginsel ..............................................................................................52
Hoofdstuk 1. Voorzichtigheidsbeginsel ...................................................................................... 52
Hoofdstuk 2. Realiteitsbeginsel ................................................................................................. 52
Hoofdstuk 3. Toerekeningsbeginsel (accrualbeginsel) ................................................................ 69
Hoofdstuk 4. Overeenstemmingsbeginsel (matchingbeginsel) ................................................... 74
Thema 4. Waarderingsregels (deel 1) ................................................................................79
Hoofdstuk 1. Algemene beginselen van de waardering .............................................................. 79
Hoofdstuk 2. Beginsel van de aanschaffingswaarde ................................................................... 81
Hoofdstuk 3. Beginsel van de nominale waarde ......................................................................... 89
Thema 5. Waarderingsregels (deel 2): Correctie op de aanschaffingsprijs en voorzieningen
.........................................................................................................................................91
Hoofdstuk 1. Afschrijvingen ....................................................................................................... 91
§1. Algemeen................................................................................................................................................. 91
§2. Activa ....................................................................................................................................................... 93
§3. Methode .................................................................................................................................................. 94
§4. Termijn .................................................................................................................................................... 95
§5. Fiscaal ...................................................................................................................................................... 95
§6. Variabele prijs .......................................................................................................................................... 97
Hoofdstuk 2. Waardeverminderingen en minderwaarden ......................................................... 99
§1. Waardeverminderingen .......................................................................................................................... 99
§2. Minderwaarde ....................................................................................................................................... 101
§3. Onderscheid .......................................................................................................................................... 102
Hoofdstuk 3. Herwaarderingsmeerwaarden ............................................................................ 103
§1. Algemeen............................................................................................................................................... 103
§2. Voorwaarden ......................................................................................................................................... 103
§3. Gevolgen................................................................................................................................................ 104
§4. Voorbeelden .......................................................................................................................................... 104
§5. Fiscale gevolgen..................................................................................................................................... 107
Hoofdstuk 4. Waardevermindering op handelsvordering en dubieuze debiteuren ................... 109
§1. Algemeen............................................................................................................................................... 109
§2. Boekhoudkundige verwerking ............................................................................................................... 109
§3. Fiscale aandachtspunten ....................................................................................................................... 114
Hoofdstuk 5. Voorzieningen voor risico’s en kosten ................................................................. 114
§1. Algemeen............................................................................................................................................... 114
§2. Bronnen ................................................................................................................................................. 115
§3. Voorziening boeken wanneer:............................................................................................................... 115
§4. Geen voorziening boeken wanneer:...................................................................................................... 115
§5. Voorziening behouden ook al verdwijnt risico na balansdatum: .......................................................... 115
§6. Waardering ............................................................................................................................................ 116
§7. Voorbeelden .......................................................................................................................................... 117
§8. Fiscale aandachtspunten ....................................................................................................................... 123
Thema 6. Gastcollege IFRS Introduction: IFRS vs Belgian GAAP ....................................... 125
© Maxim Vermeiren
,2020 – 2021 Boekhoudrecht en financiële analyse 3
Hoofdstuk 1. Introduction ....................................................................................................... 125
Hoofdstuk 2. Main differences IFRS – Belgian GAAP (subjective election) ................................ 126
§1. Formation expenses (oprichtingskosten) .............................................................................................. 126
§2. Intangible assets (IAS 38)....................................................................................................................... 127
§3. Tangible fixed assets – PPE (IAS 16)....................................................................................................... 130
§4. Inventories (IAS 2) ................................................................................................................................. 132
§5. Provisions, Contingent Liabilities and Contingent Assets (IAS 37)......................................................... 133
§6. Income taxes (IAS 12) ............................................................................................................................ 133
© Maxim Vermeiren
, 2020 – 2021 Boekhoudrecht en financiële analyse 4
- Hoorcolleges – online via blackboard
- Oefeningencolleges – op de campus (verplichte aanwezigheid!)
- Gastcolleges – op de campus (verplichte aanwezigheid!)
o Koen De Grave: Belgian GAAP vs IFRS
o Commissie voor Boekhoudkundige Normen
- Cursus
o Nota’s hoorcolleges
o Slides (bb)
o Reader (bb) = achtergrondinfo
- Achtergrond basisboekhouden (Patje)
o Inge Van de Woesteyne, Boekhoudrecht in essentie
o Korte YT-filmpjes (links in slides)
- Examen
o Online en open boek
§ Open vraag (5p)
§ Meerkeuzevragen (5p)
§ Grote oefening (10p)
• Cf. oefeningencollege
o Schriftelijk, zonder mondeling toelichting
linda.brosens.rw@uantwerpen.be
© Maxim Vermeiren
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