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Prüfungslehre: Vorlesungsmitschrift zur Prüfungsvorbereitung
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ISBN10: 3656756325
ISBN13: 9783656756323
Publisher: Grin Verlag
Published: Nov 4 2014
Pages: 24
Weight: 0.10
Height: 0.06 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783656756323
Publisher: Grin Verlag
Published: Nov 4 2014
Pages: 24
Weight: 0.10
Height: 0.06 Width: 5.83 Depth: 8.27
Language: German
1. Gegenstand und Aufgaben der Betriebswirtschaftlichen Steuerlehre 2. Betriebswirtschaftliches Gewinnkonzeptionen im Überblick 3. Steuerbilanz als eine Form steuerrechtlicher Gewinnermittlung 3.1 Allgemeine Rechtsgrundlagen der Steuerbilanz 3.2 Gewinnkonzeptionen der Steuerbilanz 3.2.1 Verknüpfung von handels- und steuerrechtlicher Gewinnermittlung 3.2.2 Ansatzvorschriften 3.2.2.1 Abgrenzung von handelsrechtlichem Reinvermögen und steuerrechtlichem Betriebsvermögen 3.2.2.2 Ansatzvorschriften der Aktivseite 3.2.2.3 Ansatzvorschriften der Passivseite 3.2.3 Bewertungsvorschriften 3.2.3.1 Grundlagen 3.2.3.2 Bewertung des Anlagevermögens 3.2.3.3 Bewertung des Umlaufvermögens 3.2.3.4 Bewertung der Verbindlichkeiten 3.2.3.5 Bewertung der Rückstellungen 4. Alternative Gewinnkonzeptionen zur Steuerbilanz
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