Serie: Herausforderung Wertpapierbuchhaltung: Fremdwährungen im betrieblichen Wertpapierdepot

Okt. 20, 2026 | Uncategorized | 0 Kommentare

US-Aktien, Schweizer Titel oder ein USD-Festgeld gehören in vielen betrieblichen Depots zum Standard. Bilanziell bringen sie einen zweiten Werttreiber ins Spiel: den Devisenkurs. Handels- und Steuerrecht behandeln Wechselkursänderungen am Bilanzstichtag unterschiedlich, sodass Handels- und Steuerbilanz hier regelmäßig auseinanderfallen.

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Serie: Herausforderung Wertpapierbuchhaltung: Fremdwährungen im betrieblichen Wertpapierdepot

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