{"id":6638,"date":"2016-04-18T11:59:40","date_gmt":"2016-04-18T11:59:40","guid":{"rendered":"http:\/\/www.kunnskap.de\/?page_id=6638"},"modified":"2022-10-20T21:33:30","modified_gmt":"2022-10-20T19:33:30","slug":"finanzanlagen","status":"publish","type":"page","link":"https:\/\/prudentwater.com\/en\/finanzanlagen\/","title":{"rendered":"Finanzanlagen"},"content":{"rendered":"<p>engl. <strong>Financial Assets<\/strong><\/p>\n<p>Bei den Finanzanlagen eines Unternehmens handelt es sich um monet\u00e4re Verm\u00f6gensgegenst\u00e4nde, bei denen au\u00dferhalb des eigenen Unternehmens investiert wurde. Dabei handelt es sich um Beteiligungen an anderen Unternehmen, Anteile an verbundenen Unternehmen, langfristige Forderungen sowie Wertpapiere in Form von Aktien und Anleihen. Finanzanlagen geh\u00f6ren in der Bilanz zu dem Anlageverm\u00f6gen des Unternehmens, sie k\u00f6nnen jedoch nicht planm\u00e4\u00dfig abgeschrieben werden, eine au\u00dferplanm\u00e4\u00dfige Abschreibung ist hingegen m\u00f6glich. Die Zugangsbewertung von Finanzanlagen erfolgt mit den Anschaffungskosten, an jedem Bilanzstichtag muss jedoch die Werthaltigkeit dieser Anlagen \u00fcberpr\u00fcft werden. Kam es zu einer dauerhaften Wertminderung, so m\u00fcssen die Finanzanlagen zwingend au\u00dferplanm\u00e4\u00dfig abgeschrieben werden.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>engl. Financial Assets Bei den Finanzanlagen eines Unternehmens handelt es sich um monet\u00e4re Verm\u00f6gensgegenst\u00e4nde, bei denen au\u00dferhalb des eigenen Unternehmens investiert wurde. Dabei handelt es sich um Beteiligungen an anderen Unternehmen, Anteile an verbundenen Unternehmen, langfristige Forderungen sowie Wertpapiere in Form von Aktien und Anleihen. Finanzanlagen geh\u00f6ren in der Bilanz zu dem Anlageverm\u00f6gen des Unternehmens, [&hellip;]<\/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-6638","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":"<p>engl. Financial Assets Bei den Finanzanlagen eines Unternehmens handelt es sich um monet\u00e4re Verm\u00f6gensgegenst\u00e4nde, bei denen au\u00dferhalb des eigenen Unternehmens investiert wurde. Dabei handelt es sich um Beteiligungen an anderen Unternehmen, Anteile an verbundenen Unternehmen, langfristige Forderungen sowie Wertpapiere in Form von Aktien und Anleihen. Finanzanlagen geh\u00f6ren in der Bilanz zu dem Anlageverm\u00f6gen des Unternehmens, sie k\u00f6nnen jedoch nicht planm\u00e4\u00dfig abgeschrieben werden, eine au\u00dferplanm\u00e4\u00dfige Abschreibung ist hingegen m\u00f6glich. Die Zugangsbewertung von Finanzanlagen erfolgt mit den Anschaffungskosten, an jedem Bilanzstichtag muss jedoch die Werthaltigkeit dieser Anlagen \u00fcberpr\u00fcft werden. Kam es zu einer dauerhaften Wertminderung, so m\u00fcssen die Finanzanlagen zwingend au\u00dferplanm\u00e4\u00dfig abgeschrieben&hellip;<\/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\/6638","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=6638"}],"version-history":[{"count":0,"href":"https:\/\/prudentwater.com\/en\/wp-json\/wp\/v2\/pages\/6638\/revisions"}],"wp:attachment":[{"href":"https:\/\/prudentwater.com\/en\/wp-json\/wp\/v2\/media?parent=6638"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}