Home > Law > Jurisprudence & general issues > Handelsbilanz Und Steuerbilanz: Beiträge Zum Neuen Bilanzrecht, Band 2
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Handelsbilanz Und Steuerbilanz: Beiträge Zum Neuen Bilanzrecht, Band 2

Handelsbilanz Und Steuerbilanz: Beiträge Zum Neuen Bilanzrecht, Band 2

          
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About the Book

Der Band 2 der Schriftenreihe "Frankfurter betriebswirtschaftliches Forum" enthalt weitere Vortrage zum neuen Bilanzrecht, die an der Universitat Frankfurt a. M. gehal- ten wurden. Gegenstand der Vortrage ist das Verhaltnis von Handels-und Steuerbi- lanz; insofern wird die Thematik des Band 1 "Einzelabschlul3 und Konzernabschlul3" fortgefiihrt und abgerundet. Das Interesse an den Veranstaltungen war wiederum sehr breit, was Wunder, sprachen doch Heinrich Beisse, Herbert Biener, Hermann Clemm, Manfred Grah, Rudolf J. Niehus, Hans Reintges, Arndt Raupach, Viktor Sarrazin, Manfred Sarx, Adalbert Uelner, Lothar Woerner. Finanzielle Zuwendungen der Wilhelm-Merton-Stiftung haben die Fortfiihrung der Veranstaltungsreihe ermoglicht. Hierfiir danken wir ebenso wie fi.ir die prafessionelle Arbeit des Betriebswirtschaftlichen Verlages Dr. Th. Gabler GmbH. WINFRIED MELLWIG ADOLF MOXTER DIETER ORDELHEIDE 5 Inhaltsverzeichnis Die Generalnorm des neuen Bilanzrechts und ihre steuerrechtliche Bedeutung Von Prof. Dr. h. c. Heinrich Beisse Vorsitzender Richter am Bundesfinanzhof I. Einleitung ......................... . . . . . . . . . . . . . . . . . . . . 15 . . . . . . . II. GoB-Generalnorm und "true and fair view" . . . . . . . . . . . . . . . . . 15 . . . . . . 1. Konzeption des Gesetzgebers. . . . . . . . . . . . . . . . . . . . . . . . . 15 . . . . . . . . . 2. "True and fair view" - eine bilanzrechtliche Generalklausel? . . . . . . 17 3. Folgen einer solchen bilanzrechtlichen Generalklausel . . . . . . . . . . 18 . . III. Die Generalnorm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 . . . . . . . . . . . . . 1. Pramissen.................................................. 19 2. Auslegung des § 264 Abs. 2 HGB ............................. 21 3. Reduktion des "true and fair view" . . . . . . . . . . . . . . . . . . . . . 22 . . . . . . . IV. Richtlinienkonformitat ......................................... 23 1. Fortwirkende Bedeutung der EG-Bilanzrichtlinie. . . . . . . . . . . . . . 23 . . . 2. Die Generalklausel der Richtlinie . . . . . . . . . . . . . . . . . . . . . . 25 . . . . . . . . 3. Korrekte Umsetzung der Richtlinie ............................ 26 V. Steuerrechtliche Bedeutung der Generalnorm . . . . . . . . . . . . . . . . . 27 . . . . . 1. Kontinuitat, Einheitlichkeit und Rechtssicherheit ................ 27 2. Weichenstellung: MaBgeblichkeitsgrundsatz . . . . . . . . . . . . . . . . 28 . . . . . 3. Steuerneutralitat des Bilanzrichtlinien-Gesetzes . . . . . . . . . . . . . . 29 . . . .


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Product Details
  • ISBN-13: 9783409116138
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1989 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 12 mm
  • Weight: 358 gr
  • ISBN-10: 3409116133
  • Publisher Date: 01 Jan 1989
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 216
  • Series Title: Wissenschaftstheorie, Wissenschaft Und Philosophie
  • Sub Title: Beiträge Zum Neuen Bilanzrecht, Band 2
  • Width: 170 mm


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