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Download or read book Latente Steuern bei Personengesellschaften written by and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Christian Trostmann
Publisher : Diplomica Verlag
ISBN 13 : 3842889704
Total Pages : 105 pages
Book Rating : 4.8/5 (428 download)
Download or read book Latente Steuern bei Personengesellschaften im deutschen Bilanzrecht written by Christian Trostmann and published by Diplomica Verlag. This book was released on 2012-11 with total page 105 pages. Available in PDF, EPUB and Kindle. Book excerpt: Mit Einfhrung des Bilanzrechtsmodernisierungsgesetzes (BilMoG) hat eine konzeptionelle Neuausrichtung, in der Methodik der Steuerabgrenzung, Einzug in das deutsche Bilanzrecht erhalten. Latente Steuern werden nunmehr auf Wertdifferenzen gebildet, die zwischen den handelsrechtlichen und steuerrechtlichen Wertans„tzen bestehen. Im Zuge der Modernisierungsmaánahmen wurde auch das Prinzip der Maágeblichkeit neu interpretiert. Die Abschaffung der umgekehrten Maágeblichkeit fhrt zu einer verst„rkten Disparit„t zwischen Handels- und Steuerbilanz, die im Zuge der Betrachtung von Steuerlatenzen besonders zu wrdigen sind. Bei der Steuerabgrenzung ergeben sich vor allem fr die Personengesellschaften besondere Herausforderungen. Kernproblem ist der Zusammenstoá einer Bilanzierungskonzeption, die vorrangig auf Kapitalgesellschaften zugeschnitten ist und einer Besteuerungspraxis, die durch den charakteristischen Auseinanderfall der Steuersubjekt- und Steuerobjekteigenschaft der Personengesellschaften, gekennzeichnet ist. Ziel des folgenden Buches ist daher, die Thematik der latenten Steuern nach den Vorschriften des BilMoG, mit Hilfe der zur Verfgung stehenden Literatur und unter Beachtung, der fr diese Thematik weiterhin wesentlichen Vorschriften und Gesetzestexte, insbesondere zur steuerlichen Behandlung von Personengesellschaften, zu analysieren. Zu der Behandlung von Personengesellschaften bei der Rechnungslegung, wird auf der Basis dieser Erkenntnisse, eine Abbildungskonzeption geschaffen. Hierzu wird zuerst die Methodik der handelsrechtlichen Steuerabgrenzung untersucht. Im weiteren Verlauf wird die personengesellschaftsspezifische Besteuerungssystematik dargestellt. Dabei ist zun„chst die Steuersubjekteigenschaft zu durchleuchten. Anhand dieser ist festzuhalten, fr welchen Bereich Personengesellschaften latente Steuern abzugrenzen haben. Dementsprechend wird nachfolgend betrachtet, ab wann Personengesellschaften als gewerblich gelten und in diesem Zusammenhang gewerbliche Einknfte erzielen. Im Kontext der Zielstellung wird anschlieáend analysiert, unter welchen Voraussetzungen Personengesellschaften, die Vorschriften zur handelsrechtlichen Steuerabgrenzung anzuwenden haben und welche Teilbilanzen bei der Ermittlung des Steuerwertes zu bercksichtigen sind. Abschlieáend wird diskutiert, inwieweit Personengesellschaften, die nicht unter die Anwendungsvoraussetzungen der Steuerabgrenzung fallen, fr den Bereich der passiven latenten Steuern eine Rckstellung zu bilden haben.
Author : Dennis J. Hartmann
Publisher :
ISBN 13 : 9783845230528
Total Pages : pages
Book Rating : 4.2/5 (35 download)
Download or read book Latente Steuern bei Personengesellschaften written by Dennis J. Hartmann and published by . This book was released on 2011 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Wolfgang Bolk
Publisher :
ISBN 13 : 9783886068678
Total Pages : 0 pages
Book Rating : 4.0/5 (686 download)
Download or read book Bilanzierung und Besteuerung der Personengesellschaft und Ihrer Gesellschafter written by Wolfgang Bolk and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Wolfgang Bolk
Publisher :
ISBN 13 : 9783886068708
Total Pages : 0 pages
Book Rating : 4.0/5 (687 download)
Download or read book Bilanzierung und Besteuerung der Personengesellschaft und Ihrer Gesellschafter written by Wolfgang Bolk and published by . This book was released on 2023-05-23 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher : Walter de Gruyter
ISBN 13 : 311031228X
Total Pages : 2983 pages
Book Rating : 4.1/5 (13 download)
Download or read book 2011 written by and published by Walter de Gruyter. This book was released on 2013-03-01 with total page 2983 pages. Available in PDF, EPUB and Kindle. Book excerpt: Particularly in the humanities and social sciences, festschrifts are a popular forum for discussion. The IJBF provides quick and easy general access to these important resources for scholars and students. The festschrifts are located in state and regional libraries and their bibliographic details are recorded. Since 1983, more than 639,000 articles from more than 29,500 festschrifts, published between 1977 and 2010, have been catalogued.
Author : Benedikt Zinn
Publisher : BoD – Books on Demand
ISBN 13 : 3844102086
Total Pages : 206 pages
Book Rating : 4.8/5 (441 download)
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.
Author : A. Gimeno
Publisher : Springer
ISBN 13 : 0230282148
Total Pages : 199 pages
Book Rating : 4.2/5 (32 download)
Download or read book Family Business Models written by A. Gimeno and published by Springer. This book was released on 2010-05-13 with total page 199 pages. Available in PDF, EPUB and Kindle. Book excerpt: An exceptional new work on family business, showing how to maintain a balanced relationship between the family and the company, and ensure satisfactory business results. This roadmap helps the reader to build better managed and more stable family firms.
Author : M. Nordqvist
Publisher : Edward Elgar Publishing
ISBN 13 : 1849805466
Total Pages : 237 pages
Book Rating : 4.8/5 (498 download)
Download or read book Transgenerational Entrepreneurship written by M. Nordqvist and published by Edward Elgar Publishing. This book was released on 2010-01-01 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introducing a new concept in family businesses Transgenerational Entrepreneurship addresses how these businesses achieve growth and longevity through entrepreneurial activities. It focuses on the resources, capabilities and mindsets that families develop and draw upon in order to be entrepreneurial across generations, and presents findings from an international research collaboration between family business researchers and practitioners. In addition to a comprehensive conceptual chapter, the editors include a unique set of empirical case-based research papers that investigates transgenerational entrepreneurship in different European contexts. They bring together and integrate frontier research on entrepreneurship and family business, as well as provide a basis for future research. Academics, teachers and students in business and management, entrepreneurship and family business will find this path-breaking book of value, as will libraries, policy makers and consultants.
Author : Gilad Livne
Publisher : Routledge
ISBN 13 : 1317221311
Total Pages : 757 pages
Book Rating : 4.3/5 (172 download)
Download or read book The Routledge Companion to Fair Value in Accounting written by Gilad Livne and published by Routledge. This book was released on 2018-06-13 with total page 757 pages. Available in PDF, EPUB and Kindle. Book excerpt: The concept of "fair value" marked a major departure from traditional cost accounting. In theory, under this approach a balance sheet that better reflects the current value of assets and liabilities. Critics of fair value argue that it is less useful over longer time frames and prone to distortion by market inefficiencies resulting in procyclicality in the financial system by exacerbating market swings. Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by internationally recognized experts, this book, on a controversial and intensely debated topic, is a comprehensive reference source which: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical and practical perspectives, including a critical review of the merits and arguments against the use of fair value accounting explores fair value accounting in practice, involvement in the Great Financial Crisis, implications for managerial reporting discretion, compensation and investment This volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.
Author : Deborah Schanz
Publisher : Springer Science & Business Media
ISBN 13 : 3642032842
Total Pages : 415 pages
Book Rating : 4.6/5 (42 download)
Download or read book Business Taxation and Financial Decisions written by Deborah Schanz and published by Springer Science & Business Media. This book was released on 2010-10-17 with total page 415 pages. Available in PDF, EPUB and Kindle. Book excerpt: Managerial decisions are considerably influenced by taxes: e.g. the choice of location, buying or leasing decisions, or the proper mix of debt and equity in the company's capital structure increasingly demand qualified employees in an economic environment that is becoming more and more complex. Due to the worldwide economic integration and constant changes in tax legislation, companies are faced with new challenges – and the need for information and advice is growing accordingly. This book's goal is to identify and quantify possible tax effects on companies' investment strategies and financing policies. It does not focus on details of tax law, but instead seeks to address students and practitioners focusing on corporate finance, accounting, investment banking and strategy consulting.
Author : Andreas Löffler
Publisher : Springer
ISBN 13 : 3030201031
Total Pages : 125 pages
Book Rating : 4.0/5 (32 download)
Download or read book The Brownian Motion written by Andreas Löffler and published by Springer. This book was released on 2019-07-03 with total page 125 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open access textbook is the first to provide Business and Economics Ph.D. students with a precise and intuitive introduction to the formal backgrounds of modern financial theory. It explains Brownian motion, random processes, measures, and Lebesgue integrals intuitively, but without sacrificing the necessary mathematical formalism, making them accessible for readers with little or no previous knowledge of the field. It also includes mathematical definitions and the hidden stories behind the terms discussing why the theories are presented in specific ways.
Author :
Publisher :
ISBN 13 :
Total Pages : 666 pages
Book Rating : 4.F/5 ( download)
Download or read book Bibliographie der Wirtschaftswissenschaften written by and published by . This book was released on 1983 with total page 666 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Lutz Kruschwitz
Publisher : Springer Nature
ISBN 13 : 303037081X
Total Pages : 256 pages
Book Rating : 4.0/5 (33 download)
Download or read book Stochastic Discounted Cash Flow written by Lutz Kruschwitz and published by Springer Nature. This book was released on 2020-02-28 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open access book discusses firm valuation, which is of interest to economists, particularly those working in finance. Firm valuation comes down to the calculation of the discounted cash flow, often only referred to by its abbreviation, DCF. There are, however, different coexistent versions, which seem to compete against each other, such as entity approaches and equity approaches. Acronyms are often used, such as APV (adjusted present value) or WACC (weighted average cost of capital), two concepts classified as entity approaches. This book explains why there are several procedures and whether they lead to the same result. It also examines the economic differences between the methods and indicates the various purposes they serve. Further it describes the limits of the procedures and the situations they are best applied to. The problems this book addresses are relevant to theoreticians and practitioners alike.
Author : Barbara R. Hauser
Publisher :
ISBN 13 : 9781787424067
Total Pages : 90 pages
Book Rating : 4.4/5 (24 download)
Download or read book Life Cycle of a Family Business written by Barbara R. Hauser and published by . This book was released on 2020-12-31 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 'life cycle' of a family business is a fascinating process. Beginning with the initial entrepreneur starting the business, it encompasses the development of the business to success, involvement of family members in the business, estate planning, preparation for integration of the next generation, creating a family constitution to regulate relationships among family members, and creating a family trust when appropriate. The completion of the cycle then gives the option of continuing - to potentially become one of the one-hundred-year businesses.This Special Report is a one-stop collection bringing together a distinguished team of international contributors, each an expert in their respective field with a global reputation, to cover the entire life cycle of a family business. It provides guidance on many of the key issues encountered including governance issues, protecting the family business assets, fostering entrepreneurship and succession planning. Life Cycle of Family Business is a unique source of knowledge for family businesses and professionals working in this specialist field. In this very readable single volume - edited by Barbara R Hauser and Alon Kaplan - those involved in family businesses can benefit from its expert guidance, at any stage of the life cycle.
Author : Munawer Sultan Khwaja
Publisher : World Bank Publications
ISBN 13 : 0821387545
Total Pages : 157 pages
Book Rating : 4.8/5 (213 download)
Download or read book Risk-Based Tax Audits written by Munawer Sultan Khwaja and published by World Bank Publications. This book was released on 2011-06-08 with total page 157 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Revenue administration is a major interface between the state and its citizens. A good revenue administration is, therefore, an important attribute of good government. As a result, in recent years, policy makers have become increasingly aware of the importance of policies that will promote business development while ensuring voluntary tax compliance. In the modern context, it is neither desirable nor feasible to examine or inspect every single taxpayer. The revenue administration, therefore, has to rely on effective management of compliance. Promoting voluntary compliance, achieved through a self-assessment system in which taxpayers comply with their tax obligations without intervention from tax officials, requires developing modern approaches to audits based on risk management. The impact of audits critically depends on a properly designed audit selection strategy focused on high-risk taxpayers to provide the most cost-effective outcome. This, in itself, contributes to promoting voluntary compliance. Risk-based country audits: approaches and country experiences are an important study of this critical revenue function of compliance management."--Publisher's website.
Author : Frank Werner
Publisher : Routledge
ISBN 13 : 1134319312
Total Pages : 537 pages
Book Rating : 4.1/5 (343 download)
Download or read book Mathematics of Economics and Business written by Frank Werner and published by Routledge. This book was released on 2006-04-18 with total page 537 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1. Introduction -- 2. Sequences, series, finance -- 3. Relations, mappings, functions of a real variable -- 4. Differentiation -- 5. Integration -- 6. Vectors -- 7. Matrices and determinants -- 8. Linear equations and inequalities -- 9. Linear programming -- 10. Eigenvalue problems and quadratic forms -- 11. Functions of several variables -- 12. Differential equations and difference equations.
