Home > Society & social sciences > Education > History of education > Latente Steuern nach dem HGB n.F.: Änderungen durch das BilMoG: Mit zahlreichen Anwendungsbeispielen
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Latente Steuern nach dem HGB n.F.: Änderungen durch das BilMoG: Mit zahlreichen Anwendungsbeispielen

Latente Steuern nach dem HGB n.F.: Änderungen durch das BilMoG: Mit zahlreichen Anwendungsbeispielen

          
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About the Book

Latente Steuern stellen rein fiktive Werte dar und haben eine zentrale Kernfunktion: Den Steueraufwand in der handelsrechtlichen GuV so auszuweisen, wie er auszuweisen wäre, wenn der handelsrechtliche Jahresabschluss Bemessungsgrundlage für die Steuer wäre. Denn Zielsetzung der Handelsbilanz ist insbesondere, eine möglichst zutreffende Darstellung der Ertragslage abzubilden. Ohne die latente Steuerrechnung könnte dieses Ziel nicht effektiv realisiert werden. Durch das Bilanzrechtsmodernisierungsgesetz hat das Themengebiet "Latente Steuern" insgesamt sehr stark an Bedeutung gewonnen. Besonders der Wegfall des im Steuerrecht verankerten Prinzips der umgekehrten Maßgeblichkeit sowie das damit verbundene Auseinanderdriften zwischen Handelsbilanz und Steuerbilanz spielen hierbei eine große Rolle. Ein weiterer wichtiger Aspekt ist die Umstellung des Abgrenzungskonzepts latenter Steuern. Das vormals gebräuchliche GuV-orientierte "Timing-Konzept" wurde durch das international angewandte bilanzorientierte "Temporary-Konzept" ersetzt. Somit werden neuerdings auch alle erfolgsneutral im Eigenkapital entstandenen Differenzen bei Bildung latenter Steuern berücksichtigt. Durch das BilMoG wurde nun auch explizit geregelt, dass steuerliche Verlustvorträge bei der Ermittlung aktiver latenter Steuern mit einzubeziehen sind. Die bis dato angewandte Praxis wurde somit zum Gesetz. Das vorliegende Werk geht auf diese und weitere einschlägige Änderungen des BilMoG im Zusammenhang mit der Bilanzierung latenter Steuern ein. Angefangen bei der Definition und Notwendigkeit latenter Steuern baut die Studie systematisch bis hin zu Spezialgebieten innerhalb des Themenbereiches (z.B. Latente Steuern beim Unternehmenserwerb) auf. Zahlreiche Anwendungsfälle sollen zudem das Verständnis in den einzelnen Bereichen vertiefen sowie Anwenderinnen und Anwendern in der Praxis nützlich sein.


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Product Details
  • ISBN-13: 9783863410810
  • Publisher: Bachelor + Master Publishing
  • Publisher Imprint: Bachelor + Master Publishing
  • Height: 254 mm
  • No of Pages: 78
  • Series Title: German
  • Sub Title: Änderungen durch das BilMoG: Mit zahlreichen Anwendungsbeispielen
  • Width: 178 mm
  • ISBN-10: 3863410815
  • Publisher Date: 18 Aug 2011
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Weight: 154 gr


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