Auswirkungen eines eigenständigen steuerlichen Gewinnermittlungsrechts
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Auswirkungen eines eigenständigen steuerlichen Gewinnermittlungsrechts

Auswirkungen eines eigenständigen steuerlichen Gewinnermittlungsrechts


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About the Book

Das deutsche Bilanzsteuerrecht wird seit über 130 Jahren durch den Grundsatz der Maßgeblichkeit der Handelsbilanz für die Steuerbilanz geprägt. Die aktuellen Entwicklungen der deutschen Rechnungslegung zeigen jedoch, dass der Maßgeblichkeitsgrundsatz mehr denn je in Frage gestellt wird. Mit dem Entwurf eines Bilanzrechtsmodernisierungsgesetzes verdeutlicht der Gesetzgeber seine Bestrebungen, das deutsche Bilanzrechts durch eine Annäherung an die internationalen Rechnungslegungsstandards IFRS zu modernisieren. Im Rahmen des BilMoG erfährt die Informationsfunktion des Einzelabschlusses gegenüber dem Status Quo eine deutliche Aufwertung. Fraglich ist, ob sich ein vermehrt informationsorientierter Einzelabschluss weiterhin für Zwecke der Steuerbemessung eignet. Im Rahmen des Buches soll ein Einblick geben werden, welche Auswirkungen das geplante BilMoG auf ein Festhalten am Maßgeblichkeitsgrundsatz hat bzw. welche Konsequenzen sich aus einer Abschaffung des Maßgeblichkeitsgrundsatzes auf die zukünftige Ausgestaltung der steuerlichen Gewinnermittlung, des handelsrechtlichen Einzelabschlusses und der Ausschüttungsbemessungsfunktion ergeben würden.


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Product Details
  • ISBN-13: 9783868151541
  • Publisher: Igel Verlag Gmbh
  • Publisher Imprint: Igel Verlag Gmbh
  • Height: 210 mm
  • No of Pages: 96
  • Series Title: German
  • Sub Title: Eine Kritische Untersuchung Vor Dem Hintergrund Des Bilmog
  • Width: 148 mm
  • ISBN-10: 3868151540
  • Publisher Date: 29 May 2009
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Weight: 186 gr


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Auswirkungen eines eigenständigen steuerlichen Gewinnermittlungsrechts
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Auswirkungen eines eigenständigen steuerlichen Gewinnermittlungsrechts
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