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5 Plastic Surgery Tips To Make Sure You Don’t End Up On Botched

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For millennials like me, plastic surgery is no longer a taboo subject. We openly talk about repairing, improving and enhancing our bodies through surgery, and for most of us, the decision to get something nipped or tucked is a personal choice that isn’t judged too harshly. Many of my friends have undergone successful breast augmentations, rhinoplasties, vaginal rejuvenation and smaller cosmetic procedures like the injection of Botox or fillers. It’s not surprising to me that the American Society of Plastic Surgeons reported that 15.6 million cosmetic procedures were performed in 2014, a three percent increase from 2013.

If you’re considering getting plastic surgery, don’t go to just any surgeon! Here are five tips for finding a plastic surgeon that will deliver the results you want without risking your health.

1. Make sure the surgeon is board-certified

It’s a little-known fact that any physician with a medical license, without training, can legally perform cosmetic surgeries. This means a gynecologist or pediatrician could legally perform a cosmetic surgery! The first step in finding a great plastic surgeon is to make sure he or she is certified by the American Board of Plastic Surgery. There are plenty of other organizations that offer certifications, so don’t be fooled if a surgeon claims he is certified by another board.Enter the information of the surgeon into the American Board of Plastic Surgery’s online verification form to make sure he or she is certified.

2. Be aware of common red flags

Generally, beware of surgeons who offer to perform multiple surgeries at once or who try to upsell you into getting additional surgeries or who use negative language about your body during a consultation. A reputable surgeon will maintain a professional manner during your consultation. If you feel disrespected or pressured to have procedures you didn’t inquire about, leave.

3. Research the surgeon’s board record

Even board-certified plastic surgeons can be terrible at their job, so make sure you research the surgeon’s record to learn about any past or current complaints or malpractice lawsuits. You can usually get this information by contacting your state medical board.

If a surgeon you are considering has a lawsuit on his or her record, keep in mind that this doesn’t necessarily mean that the claim was legitimate. It might be a good idea to talk to the doctor about the claim and get more details — plastic surgery can be emotional for patients, and sometimes claims are raised unfairly.

4. Come prepared with the right questions

When you go to your consultation, there are some questions you should ask to get a better idea of the skill level and experience of the surgeon you are considering for your procedure. If the surgeon seems flustered or irritated by these questions, it’s probably better to play it safe and choose another doctor.

I recommend that before choosing a surgeon you always ask, at the bare minimum, how many times the surgeon has performed your procedure, who will be assisting with your procedure and where your surgery be performed.

These types of questions will give you a better idea of if the surgeon actually specializes in the procedure you want, who else will be involved in your surgery who you might also want to check the credentials of before proceeding, and if it will be possible to get emergency care if you should need it during your surgery.

5. Ask for recommendations

While it’s necessary to check up on a surgeon’s credentials, history and reputation, asking friends who have had successful procedures for a recommendation can also be a great way to find a plastic surgeon. Everyone has different preferences, so if you like the work a surgeon has done on a friend or relative, you will be more likely to like your results if you visit that doctor as well. Also look at before-and-after photos to find an example of your ideal procedure outcome.

Always remember that your body is unique, and a procedure that looks amazing on a friend or in a before-and-after photo might not translate as well on your body. A great surgeon will give you a realistic assessment of what he or she can do and, more importantly, what he or she can’t do.

One of the great things about the growing acceptance of plastic surgery is that it increases the chances of having an honest conversation about the risks that can be associated with such procedures if they are performed by an unskilled or *shudder* unlicensed surgeon. Shows like Botched, which depict disfiguring, self-esteem shattering plastic surgery mistakes, have made us very aware that finding a certified, experienced plastic surgeon is important if we choose to go under the knife. If you’re looking for a reputable plastic surgeon, make sure to consider these five tips for finding a doctor that will make sure you stay safe and healthy during your procedure.

 

Source: https://denefits.wordpress.com/2018/08/22/5-plastic-surgery-tips-to-make-sure-you-dont-end-up-on-botched/
https://www.denefits.com/
October 22, 2018 |

Premium packaging with every Pelikan Souveran M800 pen

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It doesn’t matter for whom you buy a Pelikan Souveran M800. It is always a great gift, even for yourself! All pens ordered at Appelboom are delivered in a premium gift wrapping. When you surprise someone with this premium Pelikan Souveran M800 pen, the wrapping ensures a premium look and feel, making it the ultimate token of appreciation. Ordering your own pen? Than you experience the joy of unwrapping a gift that you deserve. Order the Pelikan Souveran M800 fountain pen in a beautiful black colour, elegant green and black or the blue and black variant. And the best of all, the Pelikan Souveran M800 is delivered worldwide for free.

Add a personal message to a Pelikan Souveran M800 pen ordered at a professional web shop

If you want a pen that has a timeless design and technical details, you need to buy a Pelikan Souveran M800 pen. Whatever the reason, you will succeed with a a Pelikan Souveran M800 fountain pen bought at a professional web shop named Appelboom. Choose between three beautiful colour schemes add the message of choice in the designated textbox before you add the pen to your cart. After ordering you receive the personalized Pelikan Souveran M800 pen within three business days when you live inside of the EU, and within nine business days when you live outside of the EU.

The Pelikan Souveran M800 is available in three majestic colours

Choose a Pelikan Souveran M800 pen to write in style, every time. This elegant premium writing equipment is well-known for its high quality and beautifully designed pens. The Pelikan Souveran M800 is available in three astonishing colours. Choose the premium full black fountain pen, the stylish black and blue fountain pen or go for black with a green finish. Where to buy these beautiful pens? At Appelboom, a specialist of elegant writing instruments of course! The available Pelikan Souveran M800 pens are great gifts to show appreciation to your business relations, to show your partner that you love him or her or as a gift for yourself.
October 5, 2018 |

Why not master you songs online with help from the expert?

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Are you working on a musical project and would you like to receive some expert advice? Or maybe you would like some help with your songs from an engineering company? Or would you like to receive useful advice about your music project? Arjan Rietvink Online Mastering is a company that knows how to master your songs online. Since the founding of their studio in 1996, they have been working hard on different projects. They vary from work for producers such as Nicky Romero and Armin van Buuren to unknown musicians and DJ’s. During these 22 years of hard work, they created an easy tool that helps you master songs online. It supports you with mastering everything from songs for a CD, vinyl and even online releases.

This expert offers a fast and affordable way to master songs online

Your songs are almost completely done, all that is left to do is master them. That is why you are in search of a company or person who can help you with this. The best way to master songs is via an online interface, created by a specialist. This interface is created by Arjan Rietvink Online Mastering. It is suitable for all types of audio mastering they provide. But you can also hand in your tracks and let the mastering be done by one of the seven hard working employees. They developed different mastering tools to make sure you get a faster and affordable service. In result: you get a high-quality mastering of your tracks for a reasonable price.

Master all your songs in an online mastering interface

Mastering songs is more difficult than it sounds. It is a difficult process that requires software, time and preferably some experience. But there is an easier way: you can now master songs online. With the help of Arjan Rietvink Online Mastering you can master all your songs. The company provides different services. There is stem mastering, which means that Arjan Rietvink Online Mastering can apply changes to certain elements in your track. This is possible without affecting other busses in your song. They can change everything, from the vocals to the bass line and the bass drum. Another way to master songs is via the online interface they have created. This easy to use programme provides you with everything to make your track even better than it already is.
September 24, 2018 |

What Foods Should I Not Eat After Liposuction?

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Liposuction is a cosmetic surgical procedure that removes fat from selected body areas. It is commonly performed on the abdomen, thighs, arms, buttocks and hips. Although liposuction is not a weight-loss solution, it is an option to remove centralized fat that is unresponsive to diet and exercise. Depending on your physician’s dietary recommendations, you should not consume certain foods after liposuction.

Saturated Fat

Consuming a diet high in saturated fat immediately following liposuction is not recommended, notes Dr. Tolbert Wilkinson in “Atlas of Liposuction.” Large amounts of this type of fat is commonly found in fast food, fried foods, baked goods, fatty meats and full-fat dairy products. You should also avoid processed foods, which contain unhealthy trans fats as well. Instead, adjust your regular diet to include healthy foods such as fruits, vegetables, whole grains and low-fat sources of protein such as lean meats, fish and legumes, to promote healing and to maintain your new look.

Salty Foods

Salty foods are not recommended for during post-operative recovery. High levels of sodium can promote inflammation in your body and slow the healing process. You should limit or restrict salt for at least 2 to 4 months following liposuction surgery. Instead of using salt, try incorporating herbs and spices, such as onions, garlic cloves, cinnamon, dried basil, oregano and parsley, into your meal plan.

Sugary Foods

You should limit or restrict the consumption of sugary foods after liposuction. Consuming sugary foods following this surgery can result in unnecessary weight gain during the healing process. Most sugary foods also contain low amounts of vitamins, minerals and other nutrients that are important during the recovery process.

Alcoholic Beverages

You should not consume alcoholic beverages, including beer, wine and liquor, for 24 hours after your liposuction surgery, according to the North Dallas Plastic Surgery Center. Depending on your physician’s recommendations, you may need to limit or restrict your alcohol consumption longer since prescription medications can negatively interact with alcoholic beverages. Because fluid intake is important during the healing process, drink lots of water, natural fruit juices and herbal teas.
https://www.denefits.com
September 17, 2018 |

Product Development Checklist

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To set your business apart from the competition, you need new ideas.  Introducing a new product or service can be the spark that ignites your success and propels your company to new heights.  However, simply having a new idea is only the first step.  Evolving that concept into an actual product for your customers requires a lot of planning and hard work behind the scenes.  The product development phase is crucial, because even the best ideas can fall flat without the right execution of r&d product development.

 

A strong product development process is key for many reasons.  For example, it can be easy to lose focus during the struggle to bring a product to market.  A healthy process helps ensure that everyone concentrates on what is most important.  It also can be useful for working out any kinks in the product before it reaches its intended audience.  New products are on shaky ground already, so they need to function flawlessly and reliably to gain traction with consumers.  The product development phase also is when businesses should determine how they could market their innovations to the public.  These efforts need to look beyond the initial launch window and consider how the product will provide value in the long term.  

 

Product development managers and other business leaders must take a close look at their procedures for shepherding groundbreaking ideas to the marketplace if they want them to succeed.  The accompanying checklist outlines the steps businesses should take when guiding new products through the development process.
https://www.polymerexpert.biz/services/product-r-d
August 24, 2018 |

Are You Doing Everything You Can To Save Tax?

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It’s said that the only two certainties in life are death and taxes. Although it’s true that everyone can expect to pay taxes in some form or another during their lifetimes, within the framework of our tax system, there still are a lot of uncertainties. For example, depending on how you crunch the numbers, the average federal tax paid by an American household is either about $9,600 or about $14,600. There’s a lot of variance among tax filings. Yours may be significantly different, depending on the steps you take when filing. Many Americans file their taxes without taking all of the deductions and credits to which they are entitled. As a result, they may pay much more in taxes than necessary.

 

Everyone’s situation is unique. With the recent tax reform bill that was just signed into law, the tax structure is much different today than it was a year ago. That means, it’s extremely important for individuals filing taxes to seek expert advice from experienced and knowledgeable tax professionals in their area. In general, however, there are many details that the average taxpayer may not remember to do when filing his or her taxes that may result in lower tax bills or larger refunds.

 

For example, most American taxpayers don’t claim all possible exemptions and credits. These may include child-related tax credits. Other actions that could have a positive impact on your tax bill include participating in a flex spending account, planning for retirement savings or participating in education savings plans. Simply by remembering to look for these items and including them in your tax return filing, you could save yourself a significant amount of money. When preparing your tax return for 2018, remember these and other tips and strategies for reducing your tax burden found in the checklist below. Combined with expert advice from seasoned tax professionals, your next tax return may be much less painful than last year’s. Paying taxes may be unavoidable, but that doesn’t mean you shouldn’t do all you can to save the most money the next time you pay.

View the infographic here.  

Mowery and Schoenfeld is a CPA expert based in Chicago.
https://www.msllc.com/
July 30, 2018 |

Bring Nature Indoors

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Bringing Nature Indoors

In the agrarian days of the pre-industrial world, just about everyone worked outdoors. We’ve come a long way since then. Today, the majority of people work indoors in an office environment. Although this has its advantages — protection from the elements, comfort, etc. — it has the side effect of leaving most people somewhat disconnected from the natural world. By spending so much time in a climate-controlled indoor environment surrounded by artificial lighting and recycled air, the amount of time most people spend in the fresh air and sunshine is minimal.

That might not seem like a problem to many people, but the truth is that keeping a connection to nature can be highly beneficial. Human beings aren’t machines — we need to maintain at least a small connection to nature in order to feel our best.

Research has shown that offices featuring more connections to nature had a more positive impact on workers’ well-being than offices without those connections to nature. For property owners or employers interested in creating a more hospitable office environment, adding a touch of the outdoors can be a highly effective way to do so. Workers who feel more comfortable and happier at work also tend to be more productive, so a hint of nature indoors can be a great way to boost productivity in an unobtrusive way.

The benefits of connecting an indoor office space to nature are numerous. From small decorating choices to major landscaping projects, there are plenty of ways that offices can be brought closer to nature.

For example, simply choosing a color scheme for the office that reflects natural elements such as earth tones and greens can help create a subtle connection to nature. Many offices choose to add a natural touch by using indoor planters, where plants and trees can bring some life to indoor spaces. A living green wall made of hanging plants can introduce some natural touches to a lobby or meeting room. A water feature such as a fountain or waterfall brings a literal splash of nature into the office, along with its calming visual effect and soothing soundscape.

Some of the methods offices can use to bring nature indoors also have the bonus of making the office more energy efficient. For example, lowering cubicle walls and using glass partitions permits more natural daylight, which not only improves an office’s connection to nature but also reduces the amount of energy used for artificial lighting. LED lighting is more natural-feeling and energy efficient than harsh fluorescent lights.

Creating a stronger connection to nature within an office environment is a great way to improve the atmosphere of the workplace as well as boost workers’ productivity by making them feel better and more relaxed. The accompanying checklist contains numerous suggestions for bringing nature indoors, so review it and find some ideas you can use in your workplace.

Bringing Nature Indoors from Midwest Tropical

Michael Burnett is the Vice President–Sales and Marketing for Midwest Tropical. Midwest Tropical creates indoor waterfalls, water walls, bubble walls, fountains, rain curtains, and other water features in their advanced design and manufacturing facility near Chicago, Illinois –allowing for complete customization in order to design and build the highest quality water features in the world.

 
http://midwest-tropical.com/products/bubble-walls/
July 25, 2018 |

Shanghai FuJing Lighting Technology Co., Ltd.

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Shanghai FuJing Lighting Technology Co., Ltd. which is engaged in the development of LED optical lighting products, production, sales and after-sales services is professional services company. The company gathered a group of experience professionals who had more than a decade in the LED lighting and electronic industries,and made a breakthrough in led lighting .lamps development and application.

Unveiled at the recent 77e Salon International de l’Auto Geneve (77th annual Geneva International Motor Show), the VW Phaeton now comes with a new V6 TDI turbo-diesel engine, the first Volkswagen model to comply with the most stringent European emissions standard, the EURO 5 standard that goes into effect in 2009. The sensor monitoring range is about 50 meters to  the rear and 3. The Adaptive Cruise Control system is equipped with innovative functions including: Follow-to-Stop function, Front Assist stopping distance reduction and Side Assist lane change assistant. 

The German automaker will include a V6 gasoline engine pumping out 237 hp (177 kW), a monstrous V8 engine with 443 hp (331 kW), and the powerful W12 petrol engine that also pumps out 443 hp. In addition to the new exterior features, the utilization of Adaptive Cruise Control (ACC) is one of the new technical changes and features for the VW Phaeton. Here is how the two systems work according to Volkswagen engineers: Front Assist: “The system utilizes a radar sensor to monitor the distance to vehicles in traffic in front of the Phaeton. . The car has is also equipped with enhanced information and entertainment systems including voice-controlled Bluetooth telephone system with auxiliary Bluetooth receiver, and navigation system with DVD capability that can support different types of functions.

 The car will roll out in dealer showrooms carrying numerous new technical features and modified equipments inside and out. Customers should get a VW car cover from the companys OEM division to protect these exclusive and new features of the VW Phaeton. Outside, the VW Phaeton received additional exterior features like chrome accent strips in the lower area of the front apron, newly designed bi-xenon headlamps, dynamic and static cornering headlamps, newly designed automatically activated LED daytime running lamps, and a new 19-inch alloy wheel designs for the vehicle to ride on.Later this May 2007, Volkswagen AG will commence the production of the much-awaited revamped model of VW Phaeton full size luxury sedan. The EURO 5 emissions standard requires an 80 percent lower amount of dirt particulates compared to the previous EURO 4 standard. At the same time the vehicle is prepared for possible hard braking by the driver. When they approach too closely the driver is informed in two stages.

 The TDI turbo-diesel engine pumps out 299 horses (171 kW) under its hood, and can reach an electronically limited top speed of 146 mph.” Meanwhile, to provide additional driving safety, the VW Phaeton now comes with a tire pressure control system, low-beam lamp that automatically activates during full throttle acceleration and in rainy driving conditions. For customers who prioritize power and performance than fuel efficiency, Volkswagen is offering optional three petrol gasoline engines to suit their driving personality.” Side Assist: “This system monitors the area in back of and next to the Phaeton via radar sensors in the rear bumper (one sensor each for areas to the left and right of the vehicle), and it signals a potential collision risk via an indicator light in the outside mirror housing. This is how the new system achieves Stopping Distance Reduction (AWV). In certain situations the system preventatively puts the brakes in a preconditioned status ahead of time; otherwise they would only become active when the driver actuates the brakes.60 meters to the sides of the sedan. The VW Phaeton’s V6 new TDI turbo-diesel engine complies with this requirement, thanks to its common rail direct-injection system allowing the vehicle to have improved fuel efficiency and lower exhaust emissions as well as low fuel consumption, about 9. Volkswagen also improved the Phaeton’s handling and driving performance, powering the luxury car’s standard all-wheel-drive (AWD) drivetrain configuration.6 liters per 62 miles of driving range.
http://www.fujinglight.com
July 25, 2018 |

Wet op het financieel toezicht

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Wet op het financieel toezicht

Vanuit de wet- en regelgeving is voorgeschreven dat er toezicht gehouden dient te worden op de financiële markten. De wet op het financieel toezicht (Wft) regelt het toezicht en de zaken waar een financiële organisatie zich aan dient te houden.

Er is een uitgebreid stelsel in Nederland omtrent het toezicht op banken, verzekeraars en beleggingsinstellingen. Dit is beschreven in de Wft. De AFM is de gedragstoezichthouden en de DNB houdt prudentieel toezicht.

 

Taken AFM

In artikel 1:25 van de Wft is de taakomschrijving van de AFM opgenomen.

 

Wettelijke regels zijn nodig omdat financiële markten niet altijd vanzelf optimaal functioneren. Het gedragstoezicht dient ertoe het vertrouwen in de financiële sector te versterken.

De taakomschrijving van de AFM

De Wet op het financieel toezicht (Wft, artikel 1:25) vermeldt als taakomschrijving van de AFM:

  1. Gedragstoezicht is gericht op ordelijke en transparante financiële marktprocessen, zuivere verhoudingen tussen marktpartijen en zorgvuldige behandeling van cliënten.
  2. De Autoriteit Financiële Markten heeft, op de grondslag van deze wet, tot taak het gedragstoezicht op financiële markten uit te oefenen en te beslissen omtrent de toelating van financiële ondernemingen tot die markten.

Het doel van het gedragstoezicht is zorgdragen voor een eerlijke en transparantie financiële werking van marktprocessen. Het zorgdragen voor goede verhoudingen tussen partijen en het belang van de consument dient centraal te staan. Om dit te bereiken heeft de AFM verschillende markten onder haar toezicht: sparen, lenen, beleggen, pensioenen, verslaggeving en een aantal andere gebieden.

De markt heeft hoge verwachtingen richting de AFM, waardoor de AFM uiterst kritisch en nauwkeurig te werk moet gaan. Bij het wel of niet uitvoeren van bepaalde werkzaamheden zal dit goed uitgelegd moeten kunnen worden. Het takenpakket is dermate uitgebreid dat het maken van keuzes en prioriteiten stellen niet anders kan. Er zal een balans gevonden moeten worden tussen problemen voorkomen en problemen oplossen.

 

Taken DNB

DNB moet zorgdragen voor het vertrouwen op de financiële markten. Er moet sprake zijn van stabiele prijzen, betrouwbare financiële instellingen en het betalingsverkeer moet werken. Alles omvattend moet er sprake zijn van een stabiel financieel stelsel.

De financiële stabiliteit draagt zorg voor een economische groei die op lange termijn blijvend is. Een belangrijke wijze waarop dit bereikt wordt is eisen te stellen aan de solvabiliteit van organisaties.

Het monetair beleid is erop gericht om de inflatie rond de 2% per jaar te houden. Ook dit draagt bij aan de financiële stabiliteit van een economie, waardoor lange termijn groei gewaarborgd is.

Naast zorgdragen voor financiële stabiliteit is DNB betrokken bij onderzoeken, adviezen en het verzamelen van data (statistieken).

 

Vakbewaamheid financiële instellingen

Medewerkers binnen de financiële instellingen moeten vakbekwaam zijn. Er moet voldoende kennis zijn op gebied van de financiële zaken waarmee het klantbelang gediend kan worden. Alle medewerkers binnen een financiële instelling die klantcontact hebben of medewerkers die omvangrijke risico’s kunnen beheersen moeten een diploma halen op basis van de Wft. Een diploma en het voldoen aan PE punten is verplicht gesteld.

Wil je meer weten over de Wft lees dan de wetteksten door of raadpleeg de Wft Premium website.

 

 

 

 

Het uitgangspunt van de vakbekwaamheidseisen is dat alle klantmedewerkers in een financiële onderneming vakbekwaam zijn. Met klantmedewerkers worden alle medewerkers bedoeld die zich bezighouden met het verlenen van financiële diensten aan klanten. Voor klantmedewerkers die adviseren geldt een diplomaplicht. Voor andere klantmedewerkers moet een onderneming via de bedrijfsvoering zorgen voor de noodzakelijke vakbekwaamheid.
June 3, 2018 |

De jaarrekening en vorderingen

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De jaarrekening en vorderingen

Grote en middelgrote ondernemingen zijn wettelijk verplicht jaarlijks een jaarrekening te deponeren bij de Kamer van Koophandel. Deze jaarrekening bestaat gewoonlijk uit het jaarverslag en de jaarrekening zelf. In de jaarrekening is een overzicht te zien van de balans en de winst- en verliesrekening van het afgelopen boekjaar. Het jaarverslag en de jaarrekening wordt ook wel de externe verslaggeving genoemd.

Verantwoordelijkheid externe verslaggeving

De verantwoordelijk voor de externe verslaggeving ligt bij de bestuurders van de onderneming. Het is de accountant die de cijfers controleert en vaststelt of de jaarrekening voldoet aan de wettelijke regels voor externe verslaggeving. Hij controleert of de cijfers juist zijn en of het jaarverslag die de leiding dient te schrijven overeenstemt met de realiteit. Eventuele opmerkingen komen in de toelichting. De externe verslaggeving is akkoord bevonden, wanneer de accountant zijn handtekening gezet heeft.

Vlottende activa (vorderingen, effecten en overlopende activa)

De activa voor de lange termijn (langer dan 1 jaar) vallen onder de vaste activa en komen op de balans. Daarna volgt de post vlottende activa. Dit is activa van 1 jaar of korter en omvat onder andere de voorraden en onderhanden werk. Daarnaast bevat de post vlottende activa nog de vorderingen (debiteuren), de effecten en de overlopende activa. Deze drie posten zullen we hier behandelen, hoe deze in de externe verslaggeving behandeld worden. De bedragen die onder de vlottende activa vallen, zullen in principe het volgende jaar afgeboekt zijn. Wanneer een post aan het einde van het volgende boekjaar nog in de vlottende activa staat, kan deze eventueel naar de vaste activa.

Vorderingen

Om de vorderingen op de balans op te nemen, moet het wel voldoen aan enkele voorwaarden, zoals de regels voor de externe verslaggeving aanduiden. Zo moet de waarde van een vordering op een juiste wijze zijn vastgesteld en betrouwbaar te zijn. Het is bijvoorbeeld niet voldoende om alleen een overeenkomst met een klant te overleggen en dit als vordering op te nemen. Er moet een daadwerkelijke verkoop en levering van goederen of diensten, de zogenaamde prestatie, hebben plaatsgevonden. Pas na de prestatie is de vordering een feit. Ook moet het realistisch zijn, dat de vorderingen daadwerkelijk door de onderneming ontvangen gaan worden. Dit moet voorkomen dat er zomaar niet realistische vorderingen op de balans terechtkomen om de omzet van een onderneming te verhogen.

Salderen vorderingen en schulden

Officieel is het niet toegestaan om vorderingen en schulden met elkaar te salderen. Zowel de vorderingen als de schulden zullen apart op de balans vermeld moeten worden. Er zijn wel uitzonderingen hierop. Bijvoorbeeld wanneer zowel de ondernemer als een derde partij elkaars schuldenaar en schuldeiser zijn. Dit mag dan ook alleen wanneer de andere partij hiermee, schriftelijk of mondeling mee akkoord is. Wanneer dit niet het geval is, zal er zowel een vordering onder de debiteuren en een schuld onder de crediteuren vermeld moeten worden. Ook zal de vordering en de schuld van dezelfde soort moeten zijn, dus beiden een geldbedrag. Het is dus niet mogelijk om een vordering met een levering te salderen. Wanneer na saldering er een vordering overblijft dient deze op in de post vlottende activa geboekt te worden.

Effecten

Effecten mogen pas in de jaarrekening opgenomen worden, wanneer er een contract bestaat tussen de onderneming en de belegger. Belangrijk is daarbij de datum van het aangaan van het contract. Vanaf dat moment kan er een vordering op de balans ontstaan. Als er tussen beide partijen geen contract ten grondslag ligt, dan wordt de datum bepaald op het moment van betaling of de levering van de effecten. Effecten moeten in eerste instantie gewaardeerd worden tegen de reële waarde, waarbij deze reële waarde gelijkstaat aan de kostprijs van de effecten. De transactiekosten mogen hierbij in opgenomen zijn. De verwerking van de transactiekosten zijn afhankelijk, hoe de waardeverandering(en) van de effecten geboekt worden. Transactiekosten mogen bijvoorbeeld in de waarde opgenomen worden, wanneer de waardverandering via het eigen vermogen worden geboekt en zij gewaardeerd worden tegen de kostprijs. Wanneer de waardeveranderingen in winst- en verliesrekening geboekt worden, dienen ook de transactiekosten in winst- en verliesrekening worden opgenomen.

Overlopende activa

De overlopende activa is geen post die onder de vorderingen opgenomen mag worden, maar moet als een aparte post vermeld worden onder de vlottende activa. Overlopende activa zijn alle vooruitbetaalde bedragen, waarvoor nog een factuur ontvangen moet worden in het nieuwe boekjaar. Het betreft hier dan vaak kosten die betrekking hebben op het volgende boekjaar. Voorbeelden hiervan zijn onder andere verzekeringspremies en abonnementen. De post overlopende activa zal normaal gesproken in de volgend boekjaar, na ontvangst van de facturen leeg zijn en behoort derhalve onder de post vlottende activa.
March 26, 2018 |
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