Picture 1 of 1
Picture 1 of 1
Die Aktivierung der Sachanlagegute
£38.91
RRP £45.99
Save £7.08 (15% OFF)
Condition:
Postage:
£41.09 Expedited Delivery to United States via eBay's Global Shipping Programme. See detailsfor postage
Located in: Aldershot, United Kingdom
Import charges:
Free amount confirmed at checkout
Delivery:
Estimated between Thu, 16 May and Thu, 23 May to 43230
Includes international tracking
Returns:
Payments:
Get more time to pay. See payment informationfor PayPal Credit - opens in a new window or tab
Shop with confidence
Seller assumes all responsibility for this listing.
eBay item number:354836776022
Item specifics
- Condition
- Book Title
- Die Aktivierung der Sachanlageguter in Handels- und Steuerbilanz
- ISBN
- 9783322981769
- Publication Year
- 1959
- Type
- Textbook
- Format
- Paperback
- Language
- German
- Publication Name
- Die Aktivierung Der Sachanlageguter in Handels- Und Steuerbilanz
- Item Height
- 244mm
- Publisher
- VS Verlag Fur Sozialwissenschaften
- Item Width
- 170mm
- Subject
- Accounting
- Item Weight
- 245g
- Number of Pages
- 148 Pages
About this product
Product Information
In Literatur, Rechtsprechung und Praxis tritt bei der Behandlung von Bilan- zierungsfragen die Lehre von der dynamischen Bilanz zunehmend in den Vorder- grund; dies zeigt in den letzten Jahren in besonderem MaBe die RechtspredlUng des Bundesfinanzhofs. Leider wird hierbei nicht selten der eigentliche Kern der dynamischen Bilanzauffassung verkannt, so daB haufig MiBverstandnisse die Folge sind. Grundsatzlich schlieBen wir uns der seit langem herrschenden Meinung an, daB die Jahresbilanz primar der Erfolgsermittlung zu dienen habe. Die vorliegende Arbeit untersucht die Aktivierung der Sachanlagegiiter im Lichte dynamischer Bilanzauffassung. Dabei werden nur die Zugange dieser Giiter, d. h. ihre erstmalige Aufnahme in Handels- und Steuerbilanz, beriicksichtigt. Da die Sachanlagegiiter vor allem in der Industrie bedeutsam sind. stehen die Industrie- bilanzen im Vordergrund unserer Untersuchung, wenngleich auch aus anderen Wirtschaftszweigen einzelne Fragen zur Sprache kommen. Ihrer Bedeutung entsprechend, nimmt die Steuerbilanz den weitaus grolhen Teil dieser Schrift ein. Dies urn so mehr, als die Rechtsprechung der obersten Steuer- gerichte - angefangen von den ersten Urteilen des RFH bis zu den jiingsten Ent- scheidungen des BFH-in vielen Fallen zu den umstrittenen Fragen unseresThemas Stellung genommen hat. Mit dieser umfangreichen Rechtsprechung sowie dem fast uniiberschaubar gewordenen Schrifttum setzt sich diese Arbeit kritisch auseinander. Dennoch glauben wir auf die Handelsbilanz nicht verzichten zu konnen, da u. E. der Grundsatz der MaBgeblichkeit der Handelsbilanz fiir die Steuerbilanz groBere Beachtung erheischt, als dies oftmals der Fall ist.
Product Identifiers
Publisher
VS Verlag Fur Sozialwissenschaften
ISBN-13
9783322981769
eBay Product ID (ePID)
176462973
Product Key Features
Publication Name
Die Aktivierung Der Sachanlageguter in Handels- Und Steuerbilanz
Format
Paperback
Language
German
Subject
Accounting
Publication Year
1959
Type
Textbook
Number of Pages
148 Pages
Dimensions
Item Height
244mm
Item Width
170mm
Item Weight
245g
Additional Product Features
Country/Region of Manufacture
United Kingdom
Item description from the seller
Business seller information
BOOKS ETC LIMITED
Andy Smith
Books Etc, Unit 4
Eastern Road
Aldershot
Hampshire
GU12 4YD
United Kingdom
Value added tax number:
- GB 976952259
Company registration number:
- 06687355
I provide invoices with VAT separately displayed.
I certify that all my selling activities will comply with all EU laws and regulations.
Seller assumes all responsibility for this listing.
eBay item number:354836776022
Post to me
Item location:
Aldershot, United Kingdom
Posts to:
Antigua and Barbuda, Aruba, Australia, Austria, Bahamas, Bahrain, Bangladesh, Barbados, Belgium, Belize, Bermuda, Bolivia, Brazil, Brunei Darussalam, Bulgaria, Cambodia, Canada, Cayman Islands, Chile, China, Colombia, Costa Rica, Cyprus, Czech Republic, Denmark, Dominica, Dominican Republic, Ecuador, Egypt, El Salvador, Estonia, Finland, France, French Guiana, Germany, Gibraltar, Greece, Grenada, Guadeloupe, Guatemala, Guernsey, Honduras, Hong Kong, Hungary, Iceland, Indonesia, Ireland, Israel, Italy, Jamaica, Japan, Jersey, Jordan, Kuwait, Latvia, Liechtenstein, Lithuania, Luxembourg, Macau, Malaysia, Maldives, Malta, Martinique, Mexico, Monaco, Montserrat, Netherlands, New Zealand, Nicaragua, Norway, Oman, Pakistan, Panama, Paraguay, Peru, Philippines, Poland, Portugal, Qatar, Republic of Croatia, Reunion, Romania, Saint Kitts-Nevis, Saint Lucia, Saudi Arabia, Singapore, Slovakia, Slovenia, South Africa, South Korea, Spain, Sri Lanka, Sweden, Switzerland, Taiwan, Thailand, Trinidad and Tobago, Turks and Caicos Islands, Ukraine, United Arab Emirates, United Kingdom, United States, Uruguay, Vietnam
Excludes:
Afghanistan, Libya, Nauru, Russian Federation, Somalia, Yemen
| Postage and packaging | Import charges | To | Service | Delivery*See Delivery notes |
|---|---|---|---|---|
| £41.09 | See import charges at checkout | United States | Expedited Delivery (International Priority Shipping) | Estimated between Thu, 16 May and Thu, 23 May to 43230 |
| Dispatch time |
|---|
| Will usually dispatch within 3 working days of receiving cleared payment. |
| Taxes |
|---|
| Taxes may be applicable at checkout. Learn moreLearn more about paying tax on eBay purchases. |
Returns policy
| After receiving the item, cancel the purchase within | Return postage |
|---|---|
| 60 days | Buyer pays for return postage |
Refer to eBay return policyopens in a new tab or window for more details. You're covered by the eBay Money Back Guaranteeopens in a new tab or window if you receive an item that is not as described in the listing.
The buyer is responsible for return postage costs.
| Return policy details |
|---|
| Returns accepted |
Most purchases from business sellers are protected by the Consumer Contract Regulations 2013 which give you the right to cancel the purchase within 14 days after the day you receive the item. Find out more about your rights as a buyer and exceptions.
Payment details
Payment methods
Popular categories from this shop
Registered as a business seller
Seller Feedback (505,820)
n***n (1449)- Feedback left by buyer.
Past month
Verified purchase
Fantastic professional seller, great communication and best Price! Arrived fast perfectly packaged and brand new as described. Very happy, really adds to my collection thank you!
i***r (284)- Feedback left by buyer.
Past month
Verified purchase
Item just as described. Quick Delivery. Well Packaged. Great Price. Brilliant Seller. Great Communication
-***t (1296)- Feedback left by buyer.
Past 6 months
Verified purchase
Book exactly as described, very well packed, and although there was a delay in delivery, not caused by the Seller, it was resolved very quickly and efficiently, no hesitation in recommending this supplier to anyone wanting keen prices, and top class customer service!!