Bei der Zuschreibung handelt es sich um eine Erh\u00f6hung des Buchwertes eines Verm\u00f6gensgegenstandes, nachdem in der Vergangenheit Abschreibungen auf diesen Gegenstand vorgenommen wurden. Bei Zuschreibungen des Anlageverm\u00f6gens handelt es sich um eine Wertaufholung, welche verpflichtend ist, wenn es in der Vergangenheit zu einer au\u00dferplanm\u00e4\u00dfigen Abschreibung gekommen ist, die Gr\u00fcnde f\u00fcr die damalige au\u00dferplanm\u00e4\u00dfige Abschreibung nun aber teilweise oder ganz weggefallen sind. Es darf jedoch nur dann zu einer Zuschreibung kommen, wenn es in der Vergangenheit eine au\u00dferplanm\u00e4\u00dfige Abschreibung auf den jeweiligen Verm\u00f6gensgegenstand gab.<\/p>\n","protected":false},"excerpt":{"rendered":"
Bei der Zuschreibung handelt es sich um eine Erh\u00f6hung des Buchwertes eines Verm\u00f6gensgegenstandes, nachdem in der Vergangenheit Abschreibungen auf diesen Gegenstand vorgenommen wurden. Bei Zuschreibungen des Anlageverm\u00f6gens handelt es sich um eine Wertaufholung, welche verpflichtend ist, wenn es in der Vergangenheit zu einer au\u00dferplanm\u00e4\u00dfigen Abschreibung gekommen ist, die Gr\u00fcnde f\u00fcr die damalige au\u00dferplanm\u00e4\u00dfige Abschreibung nun […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-12864","page","type-page","status-publish","hentry"],"translation":{"provider":"WPGlobus","version":"3.0.2","language":"en","enabled_languages":["de","en"],"languages":{"de":{"title":true,"content":true,"excerpt":false},"en":{"title":false,"content":false,"excerpt":false}}},"featured_image_urls_v2":{"full":"","thumbnail":"","medium":"","medium_large":"","large":"","1536x1536":"","2048x2048":""},"post_excerpt_stackable_v2":"
Bei der Zuschreibung handelt es sich um eine Erh\u00f6hung des Buchwertes eines Verm\u00f6gensgegenstandes, nachdem in der Vergangenheit Abschreibungen auf diesen Gegenstand vorgenommen wurden. Bei Zuschreibungen des Anlageverm\u00f6gens handelt es sich um eine Wertaufholung, welche verpflichtend ist, wenn es in der Vergangenheit zu einer au\u00dferplanm\u00e4\u00dfigen Abschreibung gekommen ist, die Gr\u00fcnde f\u00fcr die damalige au\u00dferplanm\u00e4\u00dfige Abschreibung nun aber teilweise oder ganz weggefallen sind. Es darf jedoch nur dann zu einer Zuschreibung kommen, wenn es in der Vergangenheit eine au\u00dferplanm\u00e4\u00dfige Abschreibung auf den jeweiligen Verm\u00f6gensgegenstand gab.<\/p>\n","category_list_v2":"","author_info_v2":{"name":"PrudentWater","url":"https:\/\/prudentwater.com\/en\/author\/niklas33\/"},"comments_num_v2":"0 comments","_links":{"self":[{"href":"https:\/\/prudentwater.com\/en\/wp-json\/wp\/v2\/pages\/12864","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/prudentwater.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/prudentwater.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/prudentwater.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/prudentwater.com\/en\/wp-json\/wp\/v2\/comments?post=12864"}],"version-history":[{"count":0,"href":"https:\/\/prudentwater.com\/en\/wp-json\/wp\/v2\/pages\/12864\/revisions"}],"wp:attachment":[{"href":"https:\/\/prudentwater.com\/en\/wp-json\/wp\/v2\/media?parent=12864"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}