Wees 6 :
29/10/2018 Belgisch boekhoudrecht
Inhoud
Algemene inleiding.................................................................................................................................3
Inleidende bepalingen (van KB. WVenn.)...............................................................................................3
Art. 26.................................................................................................................................................3
Art. 27.................................................................................................................................................3
Waarderingsregels..................................................................................................................................4
Art.28..................................................................................................................................................4
Art. 29.................................................................................................................................................4
Art. 30.................................................................................................................................................4
Art. 31 & 32........................................................................................................................................4
Art. 33.................................................................................................................................................4
Art. 34.................................................................................................................................................5
Aanschafngswaarde (histirische sistpri)s)...........................................................................................5
Art. 35................................................................................................................................................5
Art. 36.................................................................................................................................................6
Art. 37.................................................................................................................................................6
Art 38..................................................................................................................................................6
Art. 39.................................................................................................................................................7
Art. 40.................................................................................................................................................7
Art. 41 – EXAMEN (!!!!).......................................................................................................................7
Art. 42.................................................................................................................................................8
Art. 43.................................................................................................................................................8
Art. 44.................................................................................................................................................9
Afschri)vingen en waardeverminderingen..............................................................................................9
Art. 45.................................................................................................................................................9
Art. 46.................................................................................................................................................9
Art. 47.................................................................................................................................................9
Art. 48.................................................................................................................................................9
Viirzieningen........................................................................................................................................9
Art. 50.................................................................................................................................................9
Art. 51...............................................................................................................................................10
Art. 54...............................................................................................................................................10
Art. 55...............................................................................................................................................10
, Herwaarderingsmeerwaarden..............................................................................................................10
Art. 56...............................................................................................................................................10
Art. 57 (examen)...............................................................................................................................11
Bi)zindere regels..................................................................................................................................11
Oprichtngssisten.............................................................................................................................11
Art. 58...........................................................................................................................................11
Art. 59...........................................................................................................................................12
Immateriële VA.................................................................................................................................12
Art. 61...........................................................................................................................................12
Materiële vaste actva......................................................................................................................13
Art. 62...........................................................................................................................................13
Art. 63 – sale & lease bacs............................................................................................................13
Art. 64...........................................................................................................................................13
Art. 65...........................................................................................................................................13
Financiële vaste actva......................................................................................................................13
Art. 66 - EX........................................................................................................................................13
Virderingen terugbetaalbaar ip meer dan een )aar en ten hiigste een )aar.................................14
Art. 67...........................................................................................................................................14
Art. 68...........................................................................................................................................14
Viirraden.........................................................................................................................................15
Art. 69...............................................................................................................................................15
Art. 70...........................................................................................................................................15
Bestellingen in uitviering.................................................................................................................15
Art. 71...........................................................................................................................................15
Geldbeleggingen en liquide middelen..............................................................................................16
Art. 73...........................................................................................................................................16
Art. 75...........................................................................................................................................16
Uitgestelde belastngen....................................................................................................................16
Art. 76...........................................................................................................................................17
Schulden...........................................................................................................................................17
Fusie.................................................................................................................................................17
Art. 78 - fusie................................................................................................................................17
Art. 79...........................................................................................................................................17
Art. 80 – splitsing..........................................................................................................................17
Structuur van de )aarresening..............................................................................................................17
Art. 88...........................................................................................................................................18
29/10/2018 Belgisch boekhoudrecht
Inhoud
Algemene inleiding.................................................................................................................................3
Inleidende bepalingen (van KB. WVenn.)...............................................................................................3
Art. 26.................................................................................................................................................3
Art. 27.................................................................................................................................................3
Waarderingsregels..................................................................................................................................4
Art.28..................................................................................................................................................4
Art. 29.................................................................................................................................................4
Art. 30.................................................................................................................................................4
Art. 31 & 32........................................................................................................................................4
Art. 33.................................................................................................................................................4
Art. 34.................................................................................................................................................5
Aanschafngswaarde (histirische sistpri)s)...........................................................................................5
Art. 35................................................................................................................................................5
Art. 36.................................................................................................................................................6
Art. 37.................................................................................................................................................6
Art 38..................................................................................................................................................6
Art. 39.................................................................................................................................................7
Art. 40.................................................................................................................................................7
Art. 41 – EXAMEN (!!!!).......................................................................................................................7
Art. 42.................................................................................................................................................8
Art. 43.................................................................................................................................................8
Art. 44.................................................................................................................................................9
Afschri)vingen en waardeverminderingen..............................................................................................9
Art. 45.................................................................................................................................................9
Art. 46.................................................................................................................................................9
Art. 47.................................................................................................................................................9
Art. 48.................................................................................................................................................9
Viirzieningen........................................................................................................................................9
Art. 50.................................................................................................................................................9
Art. 51...............................................................................................................................................10
Art. 54...............................................................................................................................................10
Art. 55...............................................................................................................................................10
, Herwaarderingsmeerwaarden..............................................................................................................10
Art. 56...............................................................................................................................................10
Art. 57 (examen)...............................................................................................................................11
Bi)zindere regels..................................................................................................................................11
Oprichtngssisten.............................................................................................................................11
Art. 58...........................................................................................................................................11
Art. 59...........................................................................................................................................12
Immateriële VA.................................................................................................................................12
Art. 61...........................................................................................................................................12
Materiële vaste actva......................................................................................................................13
Art. 62...........................................................................................................................................13
Art. 63 – sale & lease bacs............................................................................................................13
Art. 64...........................................................................................................................................13
Art. 65...........................................................................................................................................13
Financiële vaste actva......................................................................................................................13
Art. 66 - EX........................................................................................................................................13
Virderingen terugbetaalbaar ip meer dan een )aar en ten hiigste een )aar.................................14
Art. 67...........................................................................................................................................14
Art. 68...........................................................................................................................................14
Viirraden.........................................................................................................................................15
Art. 69...............................................................................................................................................15
Art. 70...........................................................................................................................................15
Bestellingen in uitviering.................................................................................................................15
Art. 71...........................................................................................................................................15
Geldbeleggingen en liquide middelen..............................................................................................16
Art. 73...........................................................................................................................................16
Art. 75...........................................................................................................................................16
Uitgestelde belastngen....................................................................................................................16
Art. 76...........................................................................................................................................17
Schulden...........................................................................................................................................17
Fusie.................................................................................................................................................17
Art. 78 - fusie................................................................................................................................17
Art. 79...........................................................................................................................................17
Art. 80 – splitsing..........................................................................................................................17
Structuur van de )aarresening..............................................................................................................17
Art. 88...........................................................................................................................................18
