Copied Die steuerbilanzielle Behandlung von Sicherungsbeziehungen
Die steuerbilanzielle Behandlung von Sicherungsbeziehungen
Die vermehrte Anwendung von Risikoabsicherungen in der Praxis verleiht der Frage, wie die bilanzielle Abbildung dieser Sicherungsbeziehungen erfolgen muss, groe Bedeutung. Inga Breckheimer analysiert die Problematik von Sicherungsbeziehungen zunchst unabhngig von speziellen gesetzlichen Vorgaben. Anschlieend untersucht sie auf der Grundlage der herausgearbeiteten Problemfelder die aktuellen gesetzlichen Entwicklungen und zeigt deren Wirkungen auf die auerbilanzielle Gewinnermittlung.
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