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Aktive latente Steuern aus steuerlichen Verlustvortrgen

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Brand
Springer Nature
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N/A
Part Number
0
GTIN
9783658239077
Condition
New
Product Description

Zum neuen Wahlrecht im sterreichischen Unternehmensgesetzbuch (UGB), der Aktivierung von Steuerlatenzen auf steuerliche Verlustvortrge, stellt dieses Buch erstmalig eine umfassende theoretische Aufarbeitung sowie empirische Analysen dar. Der Vergleich mit dem deutschen HGB und der IFRS lsst groe hnlichkeiten erkennen, weshalb die Ergebnisse ber das UGB hinaus indizierend sein knnen. Die Analysen ergeben, dass die neue Mglichkeit bisher zumeist nicht genutzt wird und sich eher grere Konzerne dafr entscheiden. Es fehlen jedoch Angaben, ob freiwillig oder wegen Nichterfllung von Ansatzvoraussetzungen verzichtet wird, wobei generell ein Aufholbedarf zum Anhang besteht Best-Practice-Beispiele werden dargestellt. Zudem zeigt sich, dass latente Steuern auf Verlustvortrge im Median 1,61 % des Eigenkapitals betragen.

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