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
335
sehen dem jeweiligen Ergebnis und dem Steuerbilanzgewinn ermittelt werden. Das müsste
zumindest bei der Aufstellung der Handelsbilanz II, wahrscheinlich aber auch bei der Wäh-
rungsumrechnung noch möglich sein.
2.3 Ansatz latenter Steuern im Konzernabschluss nach HGB
2.3.1 Latente Steuern aufgrund von Maßnahmen zur konzerneinheitlichen
Bilanzierung und Bewertung sowie zur Währungsumrechnung
Im Rahmen der Erstellung des Konzernabschlusses ist zunächst auf eine konzerneinheitliche
Bilanzierung und Bewertung gemäß § 308 HGB umzustellen, es sei denn, die Ausnahmerege-
lungen des § 308 Abs. 2 HGB greifen
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