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Latente Steuern nach neuem HGB und IFRS im Vergleich
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ISBN10: 3656387435
ISBN13: 9783656387435
Publisher: Grin Verlag
Published: Mar 11 2013
Pages: 28
Weight: 0.11
Height: 0.07 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783656387435
Publisher: Grin Verlag
Published: Mar 11 2013
Pages: 28
Weight: 0.11
Height: 0.07 Width: 5.83 Depth: 8.27
Language: German
Studienarbeit aus dem Jahr 2011 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Fachhochschule Kiel, Sprache: Deutsch, Abstract: Bis zur Änderung durch das Bilanzrechtsmodernisierungsgesetz (BilMoG) im Jahre 20091 spielten latente Steuern im deutschen Handelsrecht eine eher untergeordnete Rolle2. Doch im Zuge der Internationalisierung der Rechnungslegung sowie des vermehrten Auseinanderbrechens von Handelsbilanz und Steuerbilanz spielt das Thema latente Steuern auch für heimisch angesiedelte Unternehmen eine wichtige Rolle. Durch das BilMoG führte der Gesetzgeber einen Übergang bei der Bewertung latenter Steuern vom Timing-Konzept zum international verwendeten Temporary-Konzept durch. Bislang bestand durch die umgekehrte Ma geblichkeit zwischen Handels- und Steuerbilanz eine enge Verzahnung, die nun mit dem Ziel, eine Informationsfunktion des handelsrechtlichen Abschlusses aufzuwerten und steuerlich motivierte Einflussfaktoren zu eliminieren,3 aufgelöst wurde. Doch trotz beträchtlicher Änderungen im HGB existieren weiterhin beträchtliche Unterschiede bei der Bilanzierung latenter Steuern zwischen deutscher und internationaler Rechnungslegung. Diese Abweichungen werden in der vorliegenden Arbeit herausgearbeitet und miteinander verglichen.
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