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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354
Κ. Latente Steuern im Konzernabschluss
renz. Dieser darf jedoch weder nach IFRS noch nach US-GAAP durch eine latente Steuer
Rechnung getragen werden (IAS12.15a, 12.18c, 12.21; SFAS 109.30, .131 und .260), da
ansonsten die Residualgröße Goodwill durch die latente Steuer aufgebläht wird (vgl. Coe-
nenberg/Hille in: Baetge/Dörner/ Kleekämper/Wollmert, Rechnungslegung nach LAS, IAS 12
Tz. 65).
Nach US-GAAP gibt es jedoch Ausnahmen von dieser Regel: Liegt eine "taxable business
combination" vor, werden also auch in der Steuerbilanz Zeitwerte angesetzt, und kann der
Goodwill mit steuerlicher Wirkung abgeschrieben werden ("goodwillamortization
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