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Ias 12 Ertragsteuern
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Book Synopsis Tax Risk Accounting by : Julia Lira-Mayer
Download or read book Tax Risk Accounting written by Julia Lira-Mayer and published by GRIN Verlag. This book was released on 2011 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Universität zu Köln, Sprache: Deutsch, Abstract: Das International Accounting Standards Board (IASB) hat am 31. März 2009 einen neuen Standardentwurf zur Bilanzierung von Ertragsteuern veröffentlicht (Exposure Draft ED/2009/2 "Income Tax"), welcher in Zukunft den bestehenden IAS 12 ersetzen soll. Dieser Entwurf wurde in Kooperation mit dem US-amerikanischen Standardsetter Financial Accounting Standards Board (FASB) entwickelt und ist ein Teil des von beiden Rechnungslegungsgremien gemeinsam verfolgten Konvergenzprojektes zur Beseitigung von Differenzen zwischen IFRS und US-GAAP. Mit dem Exposure Draft ED/2009/2 wird angestrebt die Vorschriften zur Bilanzierung von Ertragssteuern in IFRS und US-GAAP zu harmonisieren, um damit die Unklarheiten bei der Anwendung des IAS 12 zu beseitigen und zur Vereinfachung der Bilanzierungsvorschriften für Ertragssteuern beizutragen. Der Exposure Draft umfasst zahlreiche Änderungen und Neuregelungen zum Ansatz und zur Bewertung von Ertragssteuern, jedoch das Augenmerk dieser Arbeit richtet sich vor allem auf die Regelungen zur Berücksichtigung unsicherer Steuerpositionen (uncertain tax positions), die erstmals mit dem neuen Standard aufgenommen wurden, um die bislang bestehende Regelungslücke zu schliessen.
Book Synopsis International Financial Reporting Standards (Ifrs) 2014 by :
Download or read book International Financial Reporting Standards (Ifrs) 2014 written by and published by John Wiley & Sons. This book was released on 2014 with total page 1320 pages. Available in PDF, EPUB and Kindle. Book excerpt: This compact book contains all the official International Financial Reporting Standards (IFRS), International Accounting Standards (IAS) and Interpretations (SICs, IFRICs), approved by the EU and thus mandatory for companies operating in capital markets. The standards are listed synoptically in English and German, allowing a comparison with the English original, which is important in questions of interpretation. A handy reference for accountants, tax advisors, IFRS consultants, and companies applying IFRS. Can only be sold within the EU.
Book Synopsis Differences between FIN 48 and IFRIC 23 by : Carolin Seibert
Download or read book Differences between FIN 48 and IFRIC 23 written by Carolin Seibert and published by Springer Nature. This book was released on 2022-08-31 with total page 81 pages. Available in PDF, EPUB and Kindle. Book excerpt: Uncertainties about the tax treatment of business transactions in the tax return or tax balance sheet can cause significant accounting challenges for current and deferred taxes in the financial statements. Whereas the accounting treatment of tax risks or tax audit risks has been regulated under US GAAP since 2006, a corresponding IFRS regulation was only published in 2017 and is effective from the 2019 fiscal year. The author takes this as an opportunity to analyze and critically assess the differences between the US GAAP accounting regulation “FIN 48 – Accounting for Uncertainty in Income Taxes” and the IFRS accounting regulation “IFRIC 23 – Uncertainty over Income Tax Treatments”. Building on the insights from her analysis, the author also examines the problem areas arising from IFRIC 23 from the perspective of the German tax authorities, German business practice and German advisory practice.
Book Synopsis Accounting Theory and Practice by : M. W. E. Glautier
Download or read book Accounting Theory and Practice written by M. W. E. Glautier and published by . This book was released on 1986 with total page 732 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Francis Kéré and Iwan Baan: Momentum of Light by :
Download or read book Francis Kéré and Iwan Baan: Momentum of Light written by and published by . This book was released on 2021-09-07 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: Two stars of contemporary architecture explore the unique handling of light and heat in the architecture of Burkina Faso Across the African continent, but especially in the sub-Saharan regions, the light has a particularly stark quality, which becomes most apparent in relation to older buildings. Before electricity, architecture was required to make use of the sun as a light source within a building, while also protecting its inhabitants from the heat. This resulted in vernacular architecture that features very few or small openings, which consequently render the inside of a building near pitch black, while the outside is illuminated by sunshine that bears down mercilessly. On the initiative of the lighting technology company Zumtobel Group, photographer Iwan Baan (born 1975) and architect Francis Kéré (born 1965) set out to capture how the sun's natural light cycle shapes vernacular architecture in Burkina Faso with little to no artificial light sources. They traveled to three exemplary locations: communal compounds in Gando; the main mosque of Bobo Dioulasso; and the terraced houses in Dano. Baan's pictures are accompanied by architectural sketches by Francis Kéré, who himself grew up in this light environment and whose architecture is inspired by it. The stunning photographs are printed using a special technique, to give a sense of being immersed in the very light conditions documented here.
Book Synopsis Taxes and Business Strategy by : Myron S. Scholes
Download or read book Taxes and Business Strategy written by Myron S. Scholes and published by . This book was released on 2015-01-03 with total page 528 pages. Available in PDF, EPUB and Kindle. Book excerpt: For MBA students and graduates embarking on careers in investment banking, corporate finance, strategy consulting, money management, or venture capital Through integration with traditional MBA topics, Taxes and Business Strategy, Fifth Edition provides a framework for understanding how taxes affect decision-making, asset prices, equilibrium returns, and the financial and operational structure of firms. Teaching and Learning Experience This program presents a better teaching and learning experience-for you and your students: *Use a text from an active author team: All 5 authors actively teach the tax and business strategy course and provide students with relevant examples from both classroom and real-world consulting experience. *Teach students the practical uses for business strategy: Students learn important concepts that can be applied to their own lives. *Reinforce learning by using in-depth analysis: Analysis and explanatory material help students understand, think about, and retain information.
Book Synopsis Taxing Corporate Income in the 21st Century by : Alan J. Auerbach
Download or read book Taxing Corporate Income in the 21st Century written by Alan J. Auerbach and published by Cambridge University Press. This book was released on 2007-04-16 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion. The studies promise to inform both future tax policy and regulatory policy, especially in light of the Sarbanes-Oxley Act and other actions by the Securities and Exchange Commission that are having profound effects on the market for tax planning and auditing in the wake of the well-publicized accounting scandals in Enron and WorldCom.
Book Synopsis Segment Reporting by : International Accounting Standards Committee
Download or read book Segment Reporting written by International Accounting Standards Committee and published by . This book was released on 1997 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Internationalization of E-Commerce by :
Download or read book Internationalization of E-Commerce written by and published by DIANE Publishing. This book was released on with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Taxation of Multinational Corporations by : Joel Slemrod
Download or read book The Taxation of Multinational Corporations written by Joel Slemrod and published by Springer. This book was released on 2011-09-28 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: The six papers in this vohune represent state-of-the-art empirical and conceptual research on various aspects of the taxation of multinational corporations. They were commissioned for and presented at a conference organized by Price Waterhouse LLP on behalf of the International Tax Policy Forum, held in Washington, DC in March, 1994. The ftrst four papers were originally published in the May, 1995 issue of International Tax and Public Finance. The Slemrod paper appeared in the Policy Watch Section of the November, 1995 issue of that journal. The foregoing papers were subject to the normal refereeing procedures of the journal, and the summaries that follow are drawn from there. The Leamer paper has not been previously published. Altshuler and Mintz examine one aspect of the 1986 u. s. Tax Reform Act --the change in the rules for the allocation of interest expense between domestic-(U. S. ) and foreign-source income. In the absence of rules, a parent with excess credits could reduce U. S. tax liability by allocating interest expense toward itself; thus reducing its taxable domestic income without any compensating increase in either the U. S. tax due on foreign-source income or the foreign tax due (which is independent of U. S. rules).
Book Synopsis Accounting Principles for Tax Purposes by : Lynne Oats
Download or read book Accounting Principles for Tax Purposes written by Lynne Oats and published by Tottel Publishing. This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting Principles for Tax Purposes bridges the gap between tax and accountancy and is the only work of reference that will guide you through the complex maze of UK accounting principles, providing the key answers to interpreting accounts for tax and other purposes. This practical work is recognized in the UK tax profession as the bible for non-accounting professionals who have to use accounts in their work. This fourth edition has been completely updated to examine recent developments affecting the interface between accounting and tax rules and regulations. It examines UK legislative changes in both income tax and corporation tax that have implications for the relationship between accounting and tax profits.
Book Synopsis Wiley GAAP 2015 by : Joanne M. Flood
Download or read book Wiley GAAP 2015 written by Joanne M. Flood and published by John Wiley & Sons. This book was released on 2014-10-27 with total page 1496 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Wiley GAAP 2015 contains the most comprehensive coverage of all GAAP pronouncements in a single volume, providing professionals with a complete reference to the entire GAAP hierarchy. This new edition includes the latest updates to the standards, along with AICPA ASEC statements of position and a comprehensive cross-reference of accounting topics to the new FASB codification system. All pronouncements are fully explained in detail, including terminology, and practice exercises demonstrate real-world application. Each chapter includes a discussion of perspectives and issues, sources of GAAP, definitions, concepts, rules, and examples, with specific appendices where applicable. This useful guide contains more examples and illustrations than any other GAAP reference, and all original pronouncements are referenced to the FASB Current Text. GAAP is constantly being updated, and users require expert interpretation and explanation of relevant principles with every new pronouncement. This book provides clear, user-friendly guidance, including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, and AICPA Statements of Position and Accounting Interpretations."--
Book Synopsis Taxation of Crypto Assets by : Niklas Schmidt
Download or read book Taxation of Crypto Assets written by Niklas Schmidt and published by Kluwer Law International B.V.. This book was released on 2020-11-27 with total page 677 pages. Available in PDF, EPUB and Kindle. Book excerpt: The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in new ways. This book – the only one to focus solely on the taxation of crypto assets – provides a detailed country-by-country analysis of how the tax law of thirty-nine countries may apply to this rapidly developing area, including different use cases and compliance and documentation requirements. Following an overview of the technology and key characteristics of crypto assets, as well as the key tax concepts and types of taxes that could apply to them, leading practitioners in each particular jurisdiction summarize the relevant tax law in that country. Fully explained are such aspects of crypto assets as the following and how they are interrelated: sales; exchanges; receipt as remuneration; forks; airdrops; mining; staking; initial coin offerings; security token offerings; and initial exchange offerings. Contributors describe how each jurisdiction applies income and capital gains taxation, value-added tax and sales tax, withholding taxes, transfer taxes, and gift, inheritance, estate and wealth taxes in the context of crypto assets. Reporting requirements and enforcement are also covered. Tax law, as it applies to crypto assets, is new and continues to evolve. This book will be welcomed as the premier resource for tax practitioners, government officials, advisors, investors, issuers, users of crypto assets, and taxation academics who are seeking informed awareness of the policy choices countries make in dealing with the taxation of this new technology. Tax lawyers dealing with crypto assets will have comprehensive practical guidance on how to comply with the tax laws of multiple jurisdictions.
Book Synopsis Wiley GAAP 2010 by : Barry J. Epstein
Download or read book Wiley GAAP 2010 written by Barry J. Epstein and published by John Wiley & Sons. This book was released on 2009-10-12 with total page 1393 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a study and analysis of all generally accepted accounting principles (GAAP) for 2010, restating the original, highly technical pronouncements in easy-to-understand terms while providing battle-tested implementation guidance and real-world examples.
Book Synopsis Tax Accounting in Germany by : Benedikt Zinn
Download or read book Tax Accounting in Germany written by Benedikt Zinn and published by BoD – Books on Demand. This book was released on 2012 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: Book-tax conformity is an old issue in Germany. For decades, the determination of taxable income is characterized by the authoritative principle governing the traditionally close relationship between financial and tax accounting. However, book-tax differences have been growing throughout the last decades. In particular, the German Accounting Law Modernization Act (BilMoG) is seen to set a new cornerstone in the development towards an increasing divergence between financial and tax accounting. Despite the unanimous agreement of growing book-tax differences, little is so far known about the actual relationship between financial and tax accounting in Germany. In contrast to international research that has developed a variety of approaches to measure the reporting gap and investigated the information content of book-tax differences for corporate reporting behavior, empirical research on book-tax differences and their implications is rare in Germany. Based on two unique data samples the author aims to close this gap in research and, for the first time, provide empirically valid estimates of the sources and magnitude of book-tax differences in Germany. In doing so, the author also calls the information content of tax-related disclosure requirements under German GAAP into question and develops reform options that do not only take the German perspective into account, but also consider the ongoing discussion on a Common (Consolidated) Corporate Tax Base for Europe.
Book Synopsis Handbook of Blockchain, Digital Finance, and Inclusion, Volume 1 by : David Lee Kuo Chuen
Download or read book Handbook of Blockchain, Digital Finance, and Inclusion, Volume 1 written by David Lee Kuo Chuen and published by Academic Press. This book was released on 2017-08-03 with total page 484 pages. Available in PDF, EPUB and Kindle. Book excerpt: Handbook of Blockchain, Digital Finance, and Inclusion, Volume 1: Cryptocurrency, FinTech, InsurTech, and Regulation explores recent advances in digital banking and cryptocurrency, emphasizing mobile technology and evolving uses of cryptocurrencies as financial assets. Contributors go beyond summaries of standard models to describe new banking business models that will be sustainable and will likely dictate the future of finance. The volume not only emphasizes the financial opportunities made possible by digital banking, such as financial inclusion and impact investing, but it also looks at engineering theories and developments that encourage innovation. Its ability to illuminate present potential and future possibilities make it a unique contribution to the literature. - Explores recent advances in digital banking and cryptocurrency, emphasizing mobile technology and evolving uses of cryptocurrencies as financial assets - Explains the practical consequences of both technologies and economics to readers who want to learn about subjects related to their specialties - Encompasses alternative finance, financial inclusion, impact investing, decentralized consensus ledger and applied cryptography - Provides the only advanced methodical summary of these subjects available today
Book Synopsis The Influence of IAS/IFRS on the CCCTB, Tax Accounting, Disclosure and Corporate Law Accounting Concepts by : Peter H. J. Essers
Download or read book The Influence of IAS/IFRS on the CCCTB, Tax Accounting, Disclosure and Corporate Law Accounting Concepts written by Peter H. J. Essers and published by Kluwer Law International. This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The introduction of IAS/IFRS has consequences for tax accounting, disclosure and corporate law accounting concepts in individual Member States. The book focuses on differences between the Anglo-American view on accounting and various continental disclosure, tax and corporate accounting concepts. The first chapter describes the historical development of IAS/IFRS, the relationship with national accounting concepts and the possible future of IFRS. In the second chapter the authors analyse the different ways in which financial accounting in general and IAS/IFRS in particular influence tax accounting. In the third chapter the authors analyse the role of the accounts as disclosure document.
