Latente Steuern nach BilMoG Book by Hans Heinzelmann
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Latente Steuern nach BilMoG

Latente Steuern nach BilMoG


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About the Book

Diplomarbeit aus dem Jahr 2010 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Fachhochschule Worms, Sprache: Deutsch, Abstract: Durch das Bilanzrechtsmodernisierungsgesetz (BilMoG) wir der Versuch unternommen, die Reputation der alt ehrwürdigen HGB-Rechnungslegung aufzuwerten. Dies möchte das BilMoG erreichen, indem es sich an die IFRS-Rechnungslegung annähert.1 Die Deregulierung bezieht sich auf die einzelnen Entlastungen für einzelkaufmännische Kleinstunternehmen als auch auf die Abschaffung der umgekehrten Maßgeblichkeit.2 Bisher war es vielen Unternehmen möglich, natürlich mit Ausnahme der Konzerngesellschaften, eine Einheitsbilanz aufzustellen. Die Unterschiede zwischen Handels- und Steuerbilanz waren durch deren Konnexität und durch die damals noch bestehende umgekehrte Maßgeblichkeit nicht derart hoch. Damit war aber auch die Bedeutung der Abgrenzung latenter Steuern in der Vergangenheit nicht hoch.3 Für die Rechnungslegung gibt es nicht nur Neuerungen der einzelnen Bilanzpositionen durch das BilMoG, sondern auch bei den bisher kaum praxisrelevanten latenten Steuern.4 Der Gesetzgeber hat die Anwendung des §274 und §306 HGB der latenten Steuern neu gestaltet. Die wesentlichsten Änderungen liegen in der Klarstellung der Normen sowie der Umstellung vom gewinn- und verlustrechnungs-orientierten Konzept zum bilanzorientierten Konzept.5 Möchte nun der Unternehmer steuerliche Vergünstigungen in Anspruch nehmen, kann er Abweichungen in der Handels- und Steuerbilanz nicht mehr vermeiden. Damit treten latente Steuern auf, welche bedingt durch den Wegfall der umgekehrten Maßgeblichkeit eine deutlich höhere Relevanz entfalten.6 Im Folgenden möchte ich auf die Änderungen und Neuerungen eingehen und anhand der einschlägigen Literatur aufzeigen, wie der Gesetzgeber der Umsetzung nachgekommen ist. Ferner möchte ich die Auswirkungen der Novellierung des HGBs aufzeigen, sowie die einzelnen Problemstellungen beleuchten und anhand von vierzehn Beispielen


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Product Details
  • ISBN-13: 9783640827374
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Weight: 177 gr
  • ISBN-10: 3640827376
  • Publisher Date: 22 Feb 2011
  • Height: 210 mm
  • No of Pages: 88
  • Series Title: German
  • Sub Title: Mit vierzehn Beispielen und Buchungssätzen
  • Width: 148 mm


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