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Aktivierung latenter Steueransprüche nach IFRS für steuerliche Verlust- und Zinsvorträge

Aktivierung latenter Steueransprüche nach IFRS für steuerliche Verlust- und Zinsvorträge

          
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About the Book

Bachelorarbeit aus dem Jahr 2012 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,9, Duale Hochschule Baden-Württemberg, Villingen-Schwenningen, früher: Berufsakademie Villingen-Schwenningen (Steuer- und Prüfungswesen), Sprache: Deutsch, Abstract: Die Aktivierung latenter Steueransprüche auf steuerliche Verlustvorträge ist ein sensibles Thema. Die Höhe der aktivierten latenten Steuern auf einen Verlustvortrag spiegelt die Einschätzung der Unternehmen wider, in den folgenden Jahren positive Ergebnisse zu erwirtschaften. Nach einer Untersuchung von Baetge und Lienau betrug der Anteil der aktiven latenten Steuern auf Verlustvorträge in den Konzernabschlüssen nach IFRS im Jahr 2007 bei DAX-Unternehmen 25,3 %, bei MDAX-Unternehmen 39,7 %. In diesem Zusammenhang kommt auch den aktiven latenten Steuern auf Zinsvorträge eine große Bedeutung zu, da diese mit den aktiven latenten Steuern auf Verlustvorträge eng zusammenhängen. Durch die Steuergesetzesänderung im Jahr 2008 sind die Auswirkungen aus der Anwendung der Zinsschranke auf die Bilanzierung latenter Steuern gemäß IAS 12 ein aktuelles und zugleich sehr komplexes Thema. Im Rahmen der vorliegenden Bachelorarbeit werden zwei Themenbereiche analysiert. Zum einen werden die Auswirkungen eines steuerlichen Verlust- sowie Zinsvortrags auf die Aktivierung latenter Steueransprüche nach IAS 12 erarbeitet. Zum anderen wird erörtert, wie eine aktive latente Steuer aufgrund der Zinsschranke eine aktive latente Steuer auf einen steuerlichen Verlustvortrag beeinflusst. Abschließend wird die ganze Thematik anhand eines Beispiels aus der Praxis veranschaulicht.


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Product Details
  • ISBN-13: 9783656614050
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3656614059
  • Publisher Date: 21 Mar 2014
  • Height: 210 mm
  • No of Pages: 64
  • Series Title: German
  • Weight: 95 gr


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Aktivierung latenter Steueransprüche nach IFRS für steuerliche Verlust- und Zinsvorträge
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Aktivierung latenter Steueransprüche nach IFRS für steuerliche Verlust- und Zinsvorträge
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