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Die Bilanzierung unsicherer steuerlicher Positionen

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Product Details

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783658365196
Condition
New
Product Description

Steuerliche Unsicherheiten stellen eine groe Herausforderung fr Steuerpflichtige im Spannungsfeld von steuerlicher Planung und gleichmigem Steuervollzug der Finanzverwaltung dar. Es wird der Frage nachgegangen, wie solche Risiken in der Bilanz nach Handelsrecht, Bilanzsteuerrecht und insbesondere nach internationalen Rechnungslegungsstandards erfasst werden sollen. Whrend in der Handelsbilanz der Glubigerschutz im Vordergrund steht, sollen in der internationalen Rechnungslegung (IFRIC 23) die Investoren informiert werden. Die Offenlegung in der Rechnungslegung dient ausschlielich diesen Zwecken; fr eine etwaige Erweiterung von Offenlegung gegenber der Finanzverwaltung ist das Besteuerungsverfahren der richtige Anknpfungspunkt.

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