Hoofdstuk 14 Fiscale jaarrekening .................................................................................................................. 4
14.1 Vergelijking fiscale en vennootschappelijke jaarrekening .......................................................................... 4
14.2 De fiscale vermogensopstelling .................................................................................................................. 5
14.3 Berekening van de fiscale winst, de belastbare winst en het belastbaar bedrag ....................................... 5
14.4 Kapitaalstortingen en kapitaalterugbetalingen ......................................................................................... 6
14.5 Niet-aftrekbare bedragen of onttrekkingen ............................................................................................... 6
14.6 Niet-aftrekbare kosten, investeringsregelingen en deelnemingsvrijstelling ............................................... 7
14.7 Fiscale reserves ........................................................................................................................................... 8
14.8 Verliesverrekening ...................................................................................................................................... 8
Hoofdstuk 15 Tijdelijke en permanente verschillen......................................................................................... 9
15.2 Tijdelijke verschillen .................................................................................................................................... 9
15.3 Permanente verschillen ............................................................................................................................ 10
15.4 Belastinglatenties ..................................................................................................................................... 10
15.5 Resultaatbenadering en balansbenadering .............................................................................................. 10
15.6 Belastinglatentie ten gevolge van verschillen in afschrijving ................................................................... 11
15.7 Belastinglatenties t.g.v. waarderingsverschillen voorraden en debiteuren .............................................. 12
15.8 Belastinglatentie ten gevolge van fiscale reserves ................................................................................... 13
15.9 Belastinglatentie ten gevolge van herwaardering .................................................................................... 13
Hoofdstuk 16 Deelnemingen ........................................................................................................................ 14
16.1 Kapitaalbelangen en deelnemingen ......................................................................................................... 14
16.2 Waardering tegen verkrijgingsprijs .......................................................................................................... 15
16.3 Waardering tegen actuele waarde ........................................................................................................... 15
16.4 Waardering volgens nettovermogenwaarde ............................................................................................ 15
16.5 Goodwill .................................................................................................................................................... 16
16.6 Wettelijke reserve deelnemingen ............................................................................................................. 17
16.7 Intercompany-transacties ......................................................................................................................... 17
16.8 Intercompany-transacties: waardering tegen verkrijgingsprijs of actuele waarde .................................. 17
16.9 Intercompany-transacties: waardering volgens vermogensmutatiemethode.......................................... 18
Hoofdstuk 17 Geconsolideerde jaarrekening ................................................................................................ 20
17.1 Wat is consolideren?................................................................................................................................. 20
17.2 Technieken van het consolideren .............................................................................................................. 20
17.3 Consolidatie op het tijdstip van verkrijging .............................................................................................. 21
17.4 Consolidatie na het jaar van verkrijging ................................................................................................... 22
17.5 Onderlinge verhoudingen: nader bekeken ................................................................................................ 22
, Hoofdstuk 18 Intercompany transacties en consolidatie ............................................................................... 23
18.1 Intercompany transacties en consolidatie bij waardering deelnemingen tegen
vermogensmutatiemethode ............................................................................................................................. 23
18.2 Consolidatie met downstream sales bij 100%-deelnemingen................................................................... 23
18.3 Consolidatie met downstream sales bij niet-100%-deelnemingen ........................................................... 23
18.4 Consolidatie met upstream sales bij waardering tegen nettovermogenswaarde .................................... 23
18.5 Consolidatie met sidestream sales............................................................................................................ 24
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