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
347
Der Ausweis der latenten Steuern in der GuV erfolgt mangels gesonderter Position im GuV-
Gliederungsschema zusammen bzw. saldiert mit dem effektiven Ertragsteueraufwand, wobei
allerdings eine freiwillige "davon"-Spalte wünschenswert wäre.
Gefordert wird in der Literatur außerdem die Angabe der Ermittlungsmethode latenter Steu-
ern gemäß § 313 Abs. 1 Nr. 1 HGB sowie deren grundsätzliche Beibehaltung (§ 297 Abs. 3
S. 2 HGB) mit der Folge der Angabe- und Begründungspflicht bei Nicht-Beibehaltung (§ 297
Abs. 3 S. 4 HGB; vgl. ADS, 6. Aufl., § 306 Tz. 49).
2.6 Reformvorstellungen im Referentenentwurf zum BilMo ...
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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.