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Tax Reconciliation Im Hgb- Und Ias/Ifrs-Konzernabschluss

Tax Reconciliation Im Hgb- Und Ias/Ifrs-Konzernabschluss


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About the Book

Ein Blick auf aktuelle Konzernsteuerquoten, die häufig keinen oder nur einen unzureichenden Zusammenhang zwischen ausgewiesener Steuerlast und Konzernergebnis vor Steuern dokumentieren, verdeutlicht die notwendige Erläuterung dieser unternehmensspezifischen Kennzahl. Die nach DRS 10 und IAS 12 verpflichtend zu erstellende Tax Reconciliation, die als Überleitungsrechnung zwischen erwarteter und ausgewiesener Steuergröße bestehende Verwerfungen anhand einzelner Überleitungspositionen offen legt, übernimmt in diesem Zusammenhang eine explanatorische Informationsfunktion. Im Rahmen der Untersuchung der Tax Reconciliation werden die einzelnen Bestandteile der Überleitungsrechnung in Form von Konzernsteuerquote, Referenzsteuersatz und Überleitungspositionen eingehend analysiert. Abschließend werden mögliche Auswirkungen auf konzernsteuerpolitische Maßnahmen erörtert.
About the Author: Der Autor: Gerrit Adrian, 1977 in Wiesbaden geboren; 2001 Abschluss des Studiums der Betriebswirtschaftslehre an der Universität Frankfurt am Main; 2001-2004 Wissenschaftlicher Mitarbeiter an der Universität Marburg; 2004 Promotion; seit 2004 im National Tax Department einer international tätigen Unternehmensberatung in Frankfurt am Main sowie als Lehrbeauftragter der Universität Siegen tätig.


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Product Details
  • ISBN-13: 9783631536292
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 244
  • Series Title: Schriften Zum Steuer-, Rechnungs- Und Finanzwesen
  • Weight: 381 gr
  • ISBN-10: 3631536291
  • Publisher Date: 03 Feb 2005
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Width: 148 mm


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