Abzinsungsverbot Rückstellungen

    Hallo,

    ich schreibe kommenden Freitag eine Prüfung in Buchführung.
    Die letzte Lücke konnte ich leider nicht ganz schließen:
    Abzinsung von Rückstellungen.

    Wenn ich das jetzt richtig verstanden habe kann man nur verzinsliche Rückstellungen abzinsen. Also Pensionskostenrückstellungen, Schadensersatz, Verletzung von Urheberrechten etc..

    Prozesskostenrückst.,/Steuerrückstellungen und Gewährleistungsrücksten u.a. also nicht.

    Liege ich hier richtig?

    Wäre nett wenn mir jemand helfen könnnte.

    LG Sarah

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