June 2014
Intermediate to advanced
467 pages
23h 37m
German
Content preview from Der Konzernabschluss nach HGB, IFRS und US-GAAP, 7th Edition
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Κ. Latente Steuern im Konzernabschluss
333
transfers innerhalb des Konzerns beeinflusst (vgl. Schaubild K.l). Dabei entstehenden zeit-
lich genau absehbaren Differenzen ist Rechnung zu tragen, indem der Grundgedanke der
latenten Steuern gemäß der Einheitstheorie auf die wirtschaftliche Einheit des Konzerns über-
tragen wird. Erneut ist nur zusätzlichen zeitlich genau absehbaren Differenzen Rechnung zu
tragen, die bisher weder in der Handelsbilanz I noch in der Handelsbilanz II oder der Bilanz
nach Währungsumrechnung berücksichtigt wurden.
Problematisch im Konzernabschluss ist die Notwendigkeit, latente Steuern sukzessive auf die
in den verschiedene ...
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I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.