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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362
Κ. Latente Steuern im Konzernabschluss
Literaturhinweise
in Ergänzung zu den Standard-Kommentaren:
Coenenberg, Adolf G./Hille, Klaus: Latente Steuern in Einzel- und Konzernabschluß, in:
DBW, 39. Jg., 1979, S. 601-621.
Coenenberg, Adolf G./Hille, Klaus: Latente Steuern nach der neu gefassten Richtlinie IAS
12, DB 1997, S. 537-544.
Coenenberg/Hille: IAS 12 Ertragsteuern (Income Taxes), in: Rechnungslegung nach IFRS,
Kommentar auf der Grundlage des deutschen Bilanzrechts, hrsg. von Jörg Baet-
ge/Peter Wollmert/Hans-Jürgen Kirsch/Peter Oser/Stefan Bischof, Stuttgart 2003
Debus, Christian: Latente Steuern, in: Beck'sches Handbuch der Rechnungslegun ...
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