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Bilanzierung digitaler Güter: Auswirkungen des BMF-Schreibens vom 26. Februar 2021

Bilanzierung digitaler Güter: Auswirkungen des BMF-Schreibens vom 26. Februar 2021

          
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About the Book

Akademische Arbeit aus dem Jahr 2022 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,7, Duale Hochschule Baden-Württemberg, Villingen-Schwenningen, früher: Berufsakademie Villingen-Schwenningen, Veranstaltung: Projektarbeit, Sprache: Deutsch, Abstract: Im Rahmen dieser Arbeit wird analysiert welche Auswirkungen das BMF-Schreiben vom 26. Februar 2021 auf die handelsrechtliche und die steuerrechtliche Behandlung digitaler Güter und auf die Anwendung innerhalb der betrieblichen Praxis hat. Zunächst wird dazu im Hauptteil der Arbeit der Anlass zum BMF-Schreiben vom 26. Februar 2021 geklärt. Im zweiten Schritt werden durch das BMF-Schreiben aufgekommene praktische Problemstellungen analysiert und teilweise auch im Rahmen kurzer Fallbeispiele dargestellt. Zum Schluss der Analyse wird auf die handelsbilanzielle Behandlung eingegangen. Letztlich wird ein Fazit zu den Auswirkungen des BMF-Schreibens abgegeben, bei dem die Folgeentwicklung in der Rechtsprechung einbezogen wird. Die fortschreitende Digitalisierung beeinflusst unser aller Leben und ist daher auch in der Arbeitswelt Teil des Alltags. Über einen längeren Zeitraum betrachtet sind die Veränderungen durch den Digitalisierungsprozess immens. Wer konnte sich schon vor 20 bis 30 Jahren vorstellen, dass es ganz normal sein wird, dass ein Fabrikarbeiter seine Arbeit über die Einstellung eines Industrieroboters erledigt, während er in seiner Pause über die Smart-Home-Anwendung auf seinem Smartphone die Einstellung der Heizung in seiner Wohnung kontrollieren kann? Auch in anderen Berufsfeldern, wie z. B. der Wirtschaftsprüfung, ist ein Arbeiten wie vor 20 Jahren nicht mehr vorstellbar. Schon längst gibt es keine Aktenberge mehr, sondern wichtigstes Arbeitswerkzeug ist der Laptop geworden, auf dem die digitale Prüfungsakte bearbeitet wird. Welchen Sprung die Digitalisierung der Unternehmen in den letzten Jahren gemacht hat, auch vor dem Hintergrund der Corona-Pandemie, zeigen neuste Studien wie die re


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Product Details
  • ISBN-13: 9783346951700
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 40
  • Spine Width: 3 mm
  • Weight: 68 gr
  • ISBN-10: 3346951707
  • Publisher Date: 04 Oct 2023
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Auswirkungen des BMF-Schreibens vom 26. Februar 2021
  • Width: 148 mm


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