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
341
schiedlichen Auffassungen über die primäre Aufgabe latenter Steuern basiert und in der Wahl
verschiedener Steuersätze seinen Ausdruck findet.
- Die Liability-Methode ist stark bilanzorientiert und deutet latente Steuerpositionen als For-
derungen und Verbindlichkeiten (vgl. Hille, Latente Steuern, 1982, S. 165 f.). Sie antizi-
piert Steuersatzänderungen (im Beispiel K.3 die des Jahres 02), um die Forderungen und
Verbindlichkeiten in der Entstehungsperiode der zeitlich genau absehbaren Differenz mit
zukünftigen Steuersätzen der Umkehrperiode auszuweisen (vgl. hierzu auch den Wortlaut
des an der Liability-Method ...
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I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
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.