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Bilanzberichtigung und Bilanzänderung: Bachelorarbeit
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ISBN10: 3656084807
ISBN13: 9783656084808
Publisher: Grin Verlag
Published: Dec 28 2011
Pages: 44
Weight: 0.14
Height: 0.11 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783656084808
Publisher: Grin Verlag
Published: Dec 28 2011
Pages: 44
Weight: 0.14
Height: 0.11 Width: 5.83 Depth: 8.27
Language: German
Bachelorarbeit aus dem Jahr 2011 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Georg-Simon-Ohm-Hochschule Nürnberg, Sprache: Deutsch, Abstract: Auf dem Gebiet des Bilanzsteuerrechts kommt dem Thema Bilanzberichtigung und Bilanzänderung gro e Bedeutung zu, insbesondere nach einer steuerlichen Au enprüfung. Nach den Vorschriften des Handelsgesetzbuches (HGB) ist jeder Kaufmann, der ein Handelsgewerbe betreibt, verpflichtet für den Schluss eines jeden Geschäftsjahres einen das Verhältnis seines Vermögens und seiner Schulden darstellenden Abschluss aufzustellen. Dieser Abschluss wird als Handelsbilanz (HB) bezeichnet. Unter der Berücksichtigung der Ma geblichkeit der Handelsbilanz für die Steuerbilanz (StB) müssen Gewerbetreibende gemä 4 Absatz (Abs.) 1 in Verbindung mit (i.V.m.) 5 Abs. 1 Einkommensteuergesetz (EStG) das Betriebsvermögen ansetzen, welches nach den handelsrechtlichen Grundsatz ordnungsmä iger Buchführung (GoB) auszuweisen ist, sofern kein steuerliches Wahlrecht in Anspruch genommen wurde. Demzufolge ist die Steuerbilanz im Sinne des 60 Abs. 2 Einkommensteuer-Durchführungsverordnung die nach zwingenden steuerrechtlichen Vorschriften oder Wahlrechten modifizierte Handelsbilanz. Auf Grundlage der vom Steuerpflichtigen eingereichten Steuerbilanz, an die der Steuerpflichtige gebunden ist, wird anschlie end ein Steuerbescheid von der Finanzbehörde erlassen, welcher der steuerlichen Gewinnermittlung und somit der Festsetzung der Steuerschuld dient. Eine Abänderung der bereits eingereichten Steuerbilanz kann nur unter den Vorschriften des 4 Abs. 2 EStG erfolgen. Gründe hierfür könnten zum einem in der nachträgliche Inanspruchnahme von handelsrechtlichen oder steuerrechtlichen Wahlrechten liegen, welche dem Steuerpflichtigen erst nach Einreichung beim Finanzamt eingeräumt werden, oder zum anderen Fehler in der Bilanz, die gegen die GoB oder zwingende Vorschriften des Einkommensteuergesetzes versto en. Nach herrschender Mei
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