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Forderungen

Forderungen sind Ansprüche, die ein Unternehmen gegenüber externen Schuldnern – beispielsweise Kunden hat. In der Regel handelt es sich dabei um finanzielle Ansprüche, die etwa aus Lieferungen oder Leistungen oder Bankkrediten entstanden sind. Sie werden auf der Aktivseite der Bilanz als kurzfristige Vermögenswerte mit dem Rückzahlungswert ausgewiesen. Sobald ein Zahlungseingang zweifelhaft wird oder ausgeschlossenen werden kann, ist der Wert der Forderung umgehend auf den zu erwartenden Zahlungseingang zu korrigieren oder vollständig abzuschreiben.

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