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Die Bilanzierung latenter Steuern bei Steuerumlageverträgen
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ISBN10: 3668199078
ISBN13: 9783668199071
Publisher: Grin Verlag
Published: May 6 2016
Pages: 24
Weight: 0.10
Height: 0.06 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783668199071
Publisher: Grin Verlag
Published: May 6 2016
Pages: 24
Weight: 0.10
Height: 0.06 Width: 5.83 Depth: 8.27
Language: German
Studienarbeit aus dem Jahr 2015 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, FOM Hochschule für Oekonomie und Management gemeinnützige GmbH, Hochschulstudienzentrum Hamburg, Sprache: Deutsch, Abstract: Ziel dieser Arbeit ist es, die Bilanzierung latenter Steuern bei Organschaften mit Steuerumlageverträgen darzulegen. Mit Einführung des BilMoG und insbesondere mit Verabschiedung des Deutschen Rechnungslegungs Standards Nr. 18 (DRS 18) ist die Bilanzierung latenter Steuern im Rahmen von Organschaftsverhältnissen wieder in den Vordergrund gerückt. DRS 18 konkretisiert zwar die Auslegungsmöglichkeiten zur Bilanzierung latenter Steuern nach den Vorschriften des Handelsgesetzbuches (HGB), lässt aber dennoch Fragen offen und Bilanzierungsspielräume zu. Für die steuerliche Anerkennung einer Organschaft ist jedoch die korrekte Darstellung der latenten Steuern bei Steuerumlageverträgen für die ordnungsgemä e Durchführung des Gewinnabführungsvertrages (GAV) erforderlich. Es werden in Kapitel 2 die Begriffe ertragsteuerliche Organschaft, Steuerumlagevertrag und latente Steuern definiert. Anschlie end werden die Grundlagen der Bilanzierung latenter Steuern bei Organschaften erläutert. Zur besseren Veranschaulichung der Bilanzierungsmöglichkeiten werden sodann in Kapitel 4 drei Fallbeispiele vorgestellt. Eine Zusammenfassung der Ergebnisse aus den Fallbeispielen bildet den Abschluss dieser Arbeit.
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