Summary
Samenvatting Bijzondere opdrachten van een externe accountant
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Bijzondere opdrachten van een externeaccountant
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Fusies ........................................................................................................................................................ 3
Venootschapsrechtelijk ........................................................................................................................ 3
Verslagen .............................................................................................................................................. 5
Tijdsas ................................................................................................................................................... 7
Normen IAB / IBR ................................................................................................................................. 7
Voorbeeld berekening ruilverhouding: 1 ........................................................................................... 11
Voorbeeld berekening ruilverhouding: 2 ........................................................................................... 11
Boekhoudkundig ................................................................................................................................ 12
Fiscaal ................................................................................................................................................. 12
Voorbeelden fiscale verliezen ............................................................................................................ 13
Splitsingen .............................................................................................................................................. 14
Vennootschapsrechtelijk .................................................................................................................... 14
Verslagen ............................................................................................................................................ 15
Verslagen (splitsingsvoorstel) ............................................................................................................ 16
Verslagen (splitsingsverslag) .............................................................................................................. 16
Verslagen (controleverslag) ............................................................................................................... 17
Verslagen: publicaties ........................................................................................................................ 17
Tijdsas ................................................................................................................................................. 17
Normen IAB/IBR ................................................................................................................................. 17
Voorbeelden ....................................................................................................................................... 17
Boekhouding ...................................................................................................................................... 17
Fiscaal ................................................................................................................................................. 18
Voorbeeld fiscale verliezen splitsing door oprichting ........................................................................ 18
Voorbeeld fiscale verliezen splitsing door overneming ..................................................................... 18
Partiele splitsingen ................................................................................................................................. 19
Vennotschapsrechtelijk ...................................................................................................................... 19
Verslagen ............................................................................................................................................ 19
Tijdsas ................................................................................................................................................. 19
Normen IAB / IBR ............................................................................................................................... 20
Voorbeeld ........................................................................................................................................... 20
Boekhoudkundig ................................................................................................................................ 20
, Fiscaal ................................................................................................................................................. 20
Fiscaal – voorbeeld over te dragen verliezen .................................................................................... 20
Inbreng van een algemeenheid of van een bedrijfstak ......................................................................... 21
Vennootschapsrechtelijk .................................................................................................................... 21
Verslagen ............................................................................................................................................ 21
Voorbeelden zakelijke overwegingen ................................................................................................ 22
Ontbinding en vereffening ..................................................................................................................... 29
Soorten ontbinding ............................................................................................................................ 29
Vennootschapsrechtelijk .................................................................................................................... 29
Quorum .............................................................................................................................................. 31
Verslagen ............................................................................................................................................ 32
Normen IAB/IBR ................................................................................................................................. 32
Voorbeeldverslagen ........................................................................................................................... 34
Deficitaire vereffening ....................................................................................................................... 34
Voorschot op verdeling netto-actief .................................................................................................. 34
Ontbinding en vereffening in 1 akte .................................................................................................. 35
Fiscaal ................................................................................................................................................. 35
Omzetting ............................................................................................................................................... 36
Vennootschapsrechterlijk .................................................................................................................. 36
Normen IAB/IBR ................................................................................................................................. 37
Voorbeeldverslagen ........................................................................................................................... 40
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