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Die Bilanzierung latenter Steuern: Ein kritischer Vergleich von IAS 12 mit den zugehörigen Regelungen des deutschen Bilanzrechts
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ISBN10: 3640231686
ISBN13: 9783640231683
Publisher: Grin Verlag
Published: Dec 16 2008
Pages: 88
Weight: 0.28
Height: 0.21 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783640231683
Publisher: Grin Verlag
Published: Dec 16 2008
Pages: 88
Weight: 0.28
Height: 0.21 Width: 5.83 Depth: 8.27
Language: German
Studienarbeit aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, FOM Essen, Hochschule für Oekonomie & Management gemeinnützige GmbH, Hochschulleitung Essen früher Fachhochschule, Veranstaltung: Internationale Rechnungslegung, Sprache: Deutsch, Abstract: Die vorliegende Arbeit soll im Wesentlichen die Unterschiede der Bilanzierung latenter Steuern nach dem deutschen HGB und den internationalen Rechnungslegungsstandards IAS/IFRS erläutern. Das komplizierte Thema latente Steuern wurde bisher in Deutschland nur unzureichend betrachtet, es gewinnt jedoch vor dem Hintergrund an Bedeutung, dass seit dem 01.01.2005 kapitalmarktorientierte Unternehmen in der EU ihren Jahresabschluss grundsätzlich nach IAS/IFRS aufzustellen haben.1 In diesem Rechnungslegungssystem haben latente Steuern schon wesentlich länger eine besondere Bedeutung, auf die Gründe hierfür soll ebenfalls im Weiteren eingegangen werden. Zunächst sollen die grundsätzlichen Unterschiede zwischen dem deutschen und dem angelsächsisch geprägten internationalen Ansatz herausgestellt werden und anschlie end die rechtlichen Rahmenbedingungen hierfür erläutert werden. Im nächsten Schritt werden die einzelnen, dem Ansatz und der Bewertung zugrunde liegenden Theorien erläutert und verglichen. Au erdem wird der Ausweis latenter Steuern in der Bilanz beschrieben und demonstriert. Schlie lich sollen ausgewählte Praxisprobleme die hohe Aktualität des Themas unterstreichen.
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