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Verbesserte Methoden zur Bewertung von aktiven latenten Steuern Steueransprüchen

Verbesserte Methoden zur Bewertung von aktiven latenten Steuern Steueransprüchen

          
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About the Book

Aktive latente Steuern (DTA) sind ein steuerliches/buchhalterisches Konzept, das sich auf einen Vermögenswert bezieht, der zur Reduzierung zukünftiger Steuerverbindlichkeiten des Inhabers verwendet werden kann. Im Bankensektor bezieht es sich in der Regel auf Situationen, in denen eine Bank entweder zu viel Steuern gezahlt hat, Steuern im Voraus gezahlt hat oder über Verlustvorträge verfügt. Tatsächlich können buchhalterische und steuerliche Verluste genutzt werden, um zukünftige Gewinne durch steuerliche Verlustvorträge vor der Besteuerung zu schützen. DTAs sind Eventualforderungen, deren zugrundeliegende Vermögenswerte zukünftige Gewinne der Banken sind. Der korrekte Ansatz zur Bewertung solcher Rechte impliziert notwendigerweise die Verwendung eines Rahmens zur Bewertung von Eventualforderungen. Eine gängige Praxis besteht darin, DTAs so zu bewerten, als ob sie zu 100 % genutzt würden, ohne auch nur eine Diskontierung für den Zeitwert des Geldes vorzunehmen. Eine andere gängige Vorgehensweise besteht darin, eine subjektive "Wertberichtigung" in Betracht zu ziehen, die den latenten Steueranspruch mit einem bestimmten Prozentsatz des entsprechenden Maximalwertes bewertet, je nach den zukünftigen Erwartungen an die finanzielle Leistungsfähigkeit des Unternehmens.


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Product Details
  • ISBN-13: 9786203333855
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Verlag Unser Wissen
  • Height: 229 mm
  • No of Pages: 56
  • Spine Width: 3 mm
  • Width: 152 mm
  • ISBN-10: 6203333859
  • Publisher Date: 16 Feb 2021
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 95 gr


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