Rechnungslegung und Prüfung von Stiftungen

About the work
For the first time, this work offers a comprehensive presentation of all topics relating to the accounting of foundations. It covers both the income and expenditure account with a statement of assets and liabilities and the commercial annual accounts. The focus is on the special features of foundations, taking into account the implications of tax and foundation law. For example, the proof of asset preservation is discussed in detail. Finally, the various auditing bodies for the accounting of foundations and their respective procedures are also presented.

Contents:Fundamentals of foundation lawAddressees, purposes and methods of accountingStandards for the accounting of foundationsTax law regulations with an impact on accountingAnnual financial statements and balance sheet of a foundationThe report on the fulfilment of the foundation's purposeBasics of the commercial annual financial statements of a foundationThe report on the fulfilment of the foundation's purposeBasics of the commercial annual financial statements of a foundationIndividual questions on the balance sheet and the profit and loss accountNotes, management report and consolidated financial statements of a foundationAuditing the accounting of foundationsPublicity of foundationsPeculiarities of the accounting of hospitals in the legal form of a foundation
Advantages at a glanceProblem-orientated presentation of all issues relating to the accounting of foundationsHigh practical relevance
About the new edition
The third edition comprehensively takes into account the changes to the Annual Tax Act 2020 (reform of charity law) and the new foundation law that came into force on 1 July 2023.
As part of the foundation law reform, the new or revised state foundation laws and the interpretation by the Institut der Wirtschaftsprüfer e.V. have also been incorporated.
In addition, current topics such as sustainability reporting are included.

Target group
For foundations, foundation managers, tax consultants, auditors, supervisory authorities.