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"Maßgeblichkeitsprinzip" für Handels- und Steuerbilanz. Ein Auslaufmodell?: Konzeptionelle Analyse und praktische Anwendung

"Maßgeblichkeitsprinzip" für Handels- und Steuerbilanz. Ein Auslaufmodell?: Konzeptionelle Analyse und praktische Anwendung

          
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About the Book

Studienarbeit aus dem Jahr 2011 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Ostbayerische Technische Hochschule Regensburg (VWA), Veranstaltung: Controlling, Sprache: Deutsch, Abstract: Das Maßgeblichkeitsprinzip, also die in §5 Abs. 1 EStG festgelegte Übernahme der Handelsbilanz für Zwecke der Steuerbilanzierung blickt auf eine über 130-jährige Geschichte zurück und kann damit als eines der "fundamentalsten Prinzipien der Bilanzierung in Deutschland" angesehen werden, da es sowohl das Handelsbilanz-recht als auch das Steuerrecht im Laufe der Jahre wesentlich geprägt hat. Seit ihrer erstmaligen Verankerung im Jahre 1874 gehört die Maßgeblichkeit aber auch zu den wohl umstrittensten Grundsätzen des Bilanzrechtes. Vor dem Hintergrund von Internationalisierungsbestrebungen im Allgemeinen und der Globalisierung der Märkte sowie der Internationalisierung der Rechnungslegung im Besonderen, steht der Maßgeblichkeitsgrundsatz vor allem seit einigen Jahren vor großen Herausforderungen und im Zentrum von Diskussionen bzw. Kritik. Besonders partielle Nachbesserungen haben im Laufe der Zeit "die Konturen der Anbindungsidee zunehmend verschwimmen" und das Maßgeblichkeitsprinzip zum gekünstelten Gebilde entwickeln lassen. Eine Aufgabe dieser Arbeit wird es daher sein, neben der Definition und Erklärung des Begriffes "Maßgeblichkeitsprinzip" de lege lata, also gemäß der aktuellen deutschen Gesetzesregeln (BilMoG), diesen Grundsatz auch in den Kontext der Rechnungslegung der Staatengemeinschaft und den Kontext von Internationalisierungsbestrebungen zu setzen (siehe Kap. 2). Im 3. Kapitel wird als zentraler Punkt der konzeptionellen Analyse auf die Konvergenz und Divergenz von Handels- und Steuerbilanz eingegangen und das Für und Wider einer Verknüpfung der Handels- mit der Steuerbilanz erörtert. Diese Thesen sind Grundlage für Kapitel 4, in dem Möglichkeiten für eine Zukunft des Maßgeblichkeitsprinzips (de lege ferenda) diskutiert werden.


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Product Details
  • ISBN-13: 9783668304789
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 32
  • Series Title: German
  • Sub Title: Konzeptionelle Analyse und praktische Anwendung
  • Width: 148 mm
  • ISBN-10: 3668304785
  • Publisher Date: 26 Sep 2016
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Weight: 54 gr


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"Maßgeblichkeitsprinzip" für Handels- und Steuerbilanz. Ein Auslaufmodell?: Konzeptionelle Analyse und praktische Anwendung
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