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
345
So wird gewährleistet, dass bei Auflösung aller Einzeldifferenzen sich der Abgrenzungspos-
ten ebenfalls exakt auflöst.
Die Netto-Methode besitzt den Vorteil, durch das Abstellen auf den Gesamtsaldo als Ergeb-
nis von sich neu bildenden und sich auflösenden zeitlich genau absehbaren Differenzen sehr
praktikabel zu sein. Das Verhältnis zwischen der kumulierten Gesamtdifferenz und der bilan-
ziellen Position für latente Steuern entspricht stets dem jeweils der Abgrenzung zugrunde
gelegten Steuersatz und ist daher leicht erklärbar.
2.4.3 Latente Steuern in Verlustsituationen
Besondere Schwierigkeiten be
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O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
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.
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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.