(b)

@article{Penney1974b,
  title={(b)},
  author={Miss A.O. Penney},
  journal={The Journal of the Royal Society for the Promotion of Health},
  year={1974},
  volume={94},
  pages={73 - 74}
}
  • Miss A.O. Penney
  • Published 1 April 1974
  • The Journal of the Royal Society for the Promotion of Health

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Hütten/Lorson in KW, HB Rechnungslegung 30 § 247 Rz 43 ff
Liegt wie in diesem Fall die Funktion primär in der Verkaufsabsicht, so wird eine Zuordnung zum Umlaufvermögen selbst dann vorzunehmen sein, wenn zwischenzeitig eine anderweitige
  • Für die Zuordnung zum Anlage-oder Umlaufvermögen kommt es wesentlich auf die Funktion des Gegenstandes an
Rz 102 ff