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Bilanzierung intensiv
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In der Steuerberatung ist die Kenntnis der neuen Rechtslage unerlsslich. Fr den aktuellen Veranlagungszeitraum bercksichtigt das Werk daher alle wichtigen nderungen der Bilanzierung und der Einnahmen-berschuss-Rechnung aufgrund neuer Steuergesetzgebung, Rechtsprechung sowie neuer Verwaltungsanweisungen. Das Werk erlutert mit zahlreichen Beispielen und bersichten - die Besonderheiten bei Handels- und Steuerbilanz, - der Rckstellungen, - der Gewinnermittlung, - der Hinzurechnungen und - der Bilanzberichtigung und Bilanznderung. bersichten zu weiteren Beratungsschwerpunkten machen das Werk zu einem echten Hilfs- und Arbeitsmittel fr die tgliche Praxis.
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