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Oblinger - Unterschiede in der Bilanzierung von latenten Steuern im Ei - N555z
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Located in: GB, United Kingdom
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eBay item number:386974441683
Item specifics
- Condition
- Fiction/Non-Fiction
- Non-Fiction
- Genre/Subject
- BUSINESS ECONOMICS / Accounting / General
- Brand
- NA
- Weight
- 0.1
- Style
- NA
- Title
- Unterschiede in der Bilanzierung von latenten Steuern im Einzelab
- Release Title
- Unterschiede in der Bilanzierung von latenten Steuern im Einzelab
- Record Grading
- New
- Sleeve Grading
- New
- Platform
- NA
- Size
- NA
- Film/TV Title
- Unterschiede in der Bilanzierung von latenten Steuern im Einzela
- Colour
- NA
- Material
- NA
- Department
- NA
- Binding Type
- Perfect
- Item Length
- 210.06
- Main Stone
- NA
- Connectivity
- NA
- Model
- NA
- ISBN
- 9783640115358
- Publication Year
- 2008
- Type
- Textbook
- Format
- Paperback
- Language
- German
- Publication Name
- Unterschiede in Der Bilanzierung Von Latenten Steuern Im Einzelabschluss Nach Hgb Und Ias/Ifrs
- Item Height
- 210mm
- Publisher
- Grin Publishing
- Item Width
- 148mm
- Subject
- Accounting
- Item Weight
- 100g
- Number of Pages
- 68 Pages
About this product
Product Information
Studienarbeit aus dem Jahr 2007 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Hamburger Fern-Hochschule, 16 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: 1 Vorwort Im Zuge der Internationalisierung der Rechnungslegung sowie des zunehmenden Auseinanderdriftens von Handels- und Steuerrecht wird das Thema Latente Steuern fur deutsche Unternehmen kunftig eine deutlich groessere Bedeutung haben als bisher. Fur Unternehmen, die Abschlusse nach internationalen Rechnungslegungsnormen erstellen, wird der Abschluss durch latente Steuern beeinflusst (vgl. APP 2003, 209). Die Regelungen, die fur die Bilanzierung latenter Steuern gelten, haben in letzter Zeit mehrere AEnderungen erfahren. Wahrend in der Vergangenheit allein das Handelsgesetzbuch (HGB) als Rechnungslegungswerk massgebend war, sind immer mehr Einflusse der internationalen Bilanzierungspraxis zu beobachten. Vor allem die International Accounting Standards (IAS), sowie die Richtlinien des International Financial Reporting Standards (IFRS), gewinnen stetig an Bedeutung. Die Grunde hierfur sind zum einen, dass deutsche Unternehmen, die auf den Weltmarkten um Kunden und Investoren werben, einen international anerkannten Jahresabschluss benoetigen, zum anderen bemuht sich der Gesetzgeber, das HGB internationalen Standards anzupassen. In dieser Hausarbeit sollen, getrennt nach IAS/IFRS und HGB, die Ursachen latenter Steuern aufgezeigt und deren Ansatz, Bewertung und Ausweis in beiden Regelungssystemen erlautert werden. Dabei werden die bestehenden Regelungen fur deren Ansatz, Ausweis und Bewertung sowie die Herausstellung der bestehenden Unterschiede zwischen IAS/IFRS und HGB dargestellt. Auf die Steuerlatenzen in Verlustsituation (Verlustrucktrag bzw. Verlustvortrag) wird in dieser Hausarbeit nicht eingegangen. Zum Ende soll eine kurze Zusammenfassung der Ergebnisse erfolgen, sowie ein Ausblick auf zukunftige Entwicklungen gegeben werden.
Product Identifiers
Publisher
Grin Publishing
ISBN-13
9783640115358
eBay Product ID (ePID)
205886845
Product Key Features
Publication Name
Unterschiede in Der Bilanzierung Von Latenten Steuern Im Einzelabschluss Nach Hgb Und Ias/Ifrs
Format
Paperback
Language
German
Subject
Accounting
Publication Year
2008
Type
Textbook
Number of Pages
68 Pages
Dimensions
Item Height
210mm
Item Width
148mm
Item Weight
100g
Additional Product Features
Country/Region of Manufacture
Germany
Item description from the seller
Business seller information
iHaveit UK Ltd
Michael V
20 Pontings Close
Blunsdon
Swindon
Wiltshire
SN26 7AH
United Kingdom
noah_cin@ihaveit.io
Value added tax number:
- GB 343612519
Company registration number:
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eBay item number:386974441683
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