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Latente Steuern im Konzernabschluss unter Berücksichtigung der internationalen Rechnungslegungsgrundsätze
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ISBN10: 3638935574
ISBN13: 9783638935579
Publisher: Grin Verlag
Published: Apr 22 2008
Pages: 52
Weight: 0.18
Height: 0.12 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783638935579
Publisher: Grin Verlag
Published: Apr 22 2008
Pages: 52
Weight: 0.18
Height: 0.12 Width: 5.83 Depth: 8.27
Language: German
Studienarbeit aus dem Jahr 2007 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Hochschule für Technik, Wirtschaft und Kultur Leipzig, Sprache: Deutsch, Abstract: Die wichtigste Organisationsform für wirtschaftliche Aktivitäten gro er und mittelständischer Unternehmen national wie international ist die des Konzerns. Einen Konzern bilden gemä 18 AktG ein herrschendes und ein bzw. mehrere abhängige Unternehmen (Tochterunternehmen), wenn sie unter der einheitlichen Leitung des herrschenden Unternehmens (Mutterunternehmen) zusammengefasst sind. Die Bilanzierung von latenten Steuern spielt in Konzernen, vor allem bei kapitalmarktorientierten Unternehmen, eine erhebliche Rolle. Ziel dieser Arbeit ist die Beschreibung von Ursachen und die Definition von latenten Steuern sowie deren Bilanzierung und Bewertung. Ein weiterer Schwerpunkt liegt in der Beschreibung der Entstehung von latenten Steuern im Konzernabschluss. Aufgrund der Überarbeitung des IAS 12 im Jahre 1996 und der wesentlichen Übereinstimmung mit der amerikanischen Konzeption des SFAS 109 wird nicht explizit auf die amerikanischen Rechnungslegungsstandards eingegangen. Im Anhang dieser Arbeit sind eine synoptische Darstellung von latenten Steuern nach HGB/DRS 10/IFRS (vgl. Anlage 1) sowie zahlreiche Übersichten und Berechnungsbeispiele enthalten.
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