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
349
nungslegungskreisen mittels einer "valuation allowance" so weit abzuschreiben, dass für den
verbleibenden Betrag die Realisierbarkeit der Steuerersparnisse "probable" bzw. "more likely
than not" ist.
Das Temporary-Konzept weitet somit die Bildung latenter Steuern über das beim Timing-
Konzept Notwendige hinaus aus: Neben den zeitlich genau absehbaren Differenzen führen
auch quasi-permanente Differenzen zur Bildung latenter Steuern, da sich die Bilanzierungs-
und Bewertungsunterschiede erfolgswirksam auflösen und der Zeitpunkt der Auflösung nach
dem Temporary-Konzept irrelevant ist. Daneben löst aber
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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.