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Latente Steuern nach IAS 12

Latente Steuern nach IAS 12

          
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About the Book

Studienarbeit aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, FOM Essen, Hochschule für Oekonomie & Management gemeinnützige GmbH, Hochschulleitung Essen früher Fachhochschule, Sprache: Deutsch, Abstract: Einleitung Vorgehensweise In der Literatur werden die latenten Steuern als Differenz, dem handelsrechtlichen und steuer-rechtlichen Steueraufwand, der Handelsbilanz und Steuerbilanz definiert. Mit Beschluss des EU- Ministerrates vom 06.06.2002 ist die Bilanzierung der latenten Steuern ab dem Kalenderjahr 2005 vorgeschrieben. Nach IAS 1.81 sind die Mindestvorschriften für den Ausweis des Steuerergebnisses (tax expense and income) dem Posten "Steueraufwendungen" (tax expense) zu zuordnen. In dem Steuerposten sind folgende Posten zu erfassen: - Steuererträge (tax income) aus der Auflösung von Steuerrückstellungen, - Steuererstattungen aufgrund von Verlustrückstellungen, - Entlastungen aus der Aktivierung von Verlustvorträgen. Nach IAS 12.5 sind weiterhin zu berücksichtigen: - Währungsdifferenzen aus latenten Auslandssteuerschulden, -erträge. Der unterschiedliche Ausweis von Vermögenswerten in der Handels- und Steuerbilanz ist auf die unterschiedliche Zielsetzung der Bilanzen zurückzuführen. Die konzipierte Handelsbilanz soll einen Überblick über die Lage des Unternehmens verschaffen. Die Gewinnermittlung für die Steuerbemessung ergibt sich aus der Steuerbilanz. Stimmen die Bilanzen nicht überein, werden die Differenzen als aktive bzw. passive Steuern in der Handelsbilanz als eigenständiger Posten aufgeführt. Problemdarstellung Die Bilanz dient heute als Informationsmedium einer breiten Öffentlichkeit. Die Hinwendung zu IAS bzw. US- GAAP lassen immer größere Unterschiede zu der handelrechtlich erstellten Bilanz entstehen. Die latenten Steuern führen bei den deutschen Unternehmen durch die Unternehmenssteuerre-form, Senkung des Steuersatzes von 40 auf 31 Prozent, zu hohen Belastungen bei Anwendung des IFRS. Bei General


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Product Details
  • ISBN-13: 9783640343751
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3640343751
  • Publisher Date: 19 Jun 2009
  • Height: 210 mm
  • No of Pages: 72
  • Series Title: German
  • Weight: 104 gr


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