Nächster Begriff: Sonstige Verbindlichkeiten

Sonstige Rückstellungen – Die Definition erklärt

Die sonstigen Rückstellungen werden auf der Passivseite der Bilanz unter dem Posten Rückstellungen ausgewiesen. Sie berücksichtigen alle erkennbaren rechtlichen oder faktischen Verpflichtungen gegenüber Dritten, die hinsichtlich ihrer Höhe oder ihres Fälligkeitsdatums am Bilanzstichtag ungewiss sind.

Die allgemeine Wikipedia Definition von Sonstige Rückstellungen

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