Rechnungsabgrenzungsposten Und Steuerliche Gewinnermittlung
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Rechnungsabgrenzungsposten Und Steuerliche Gewinnermittlung

Rechnungsabgrenzungsposten Und Steuerliche Gewinnermittlung


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About the Book

Hinter der scheinbar eindeutigen Begriffsdefinition des Rechnungsabgrenzungspostens im HGB und EStG verbergen sich grundsätzliche Meinungsverschiedenheiten über Funktion und Bedeutung des Rechtsinstituts der Rechnungsabgrenzung in der Handels- und Steuerbilanz. Strittig ist, ob aktive Rechnungsabgrenzungsposten Vermögensgegenstände/Wirtschaftsgüter und ob passive Rechnungsabgrenzungsposten Verbindlichkeiten/Wirtschaftsgüter sind. Aber nicht nur die Frage nach dem Inhalt des Rechnungsabgrenzungspostens wird kontrovers diskutiert, sondern auch die sich anschließende Frage der Bewertung. Die Themenstellung lässt sich daher in drei aufeinander aufbauende Fragen zusammenfassen: Welche Sachverhalte werden als Rechnungsabgrenzungsposten bilanziert? Sind Rechnungsabgrenzungsposten Wirtschaftsgüter? Welche Folgen hat die Anwendung der Bewertungsprinzipien - Realisations- und Imparitätsprinzip - auf die Bilanzierung der Höhe nach?
About the Author: Der Autor: Michael Scheel, geboren 1976, studierte Betriebswirtschaftslehre an der Universität Frankfurt am Main. Er war seit dem Abschluss als Diplom-Kaufmann als Wissenschaftlicher Mitarbeiter am Lehrstuhl für Betriebswirtschaftliche Steuerlehre der Universität Frankfurt am Main tätig. Die Promotion erfolgte 2009.


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Product Details
  • ISBN-13: 9783631594322
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Width: 148 mm
  • ISBN-10: 3631594321
  • Publisher Date: 18 Feb 2010
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 225
  • Series Title: Europaeische Hochschulschriften / European University Studie
  • Weight: 3348 gr


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Rechnungsabgrenzungsposten Und Steuerliche Gewinnermittlung
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