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Aktive latente Steuern aus steuerlichen Verlustvortragen - Ein empirischer Vergleich aktueller UGB-Konzernabschlusse in OEsterreich (German, Paperback, 1. Aufl. 2019) Loot Price: R1,747
Discovery Miles 17 470
Repayment Terms: R164 pm x 12*
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Aktive latente Steuern aus steuerlichen Verlustvortragen - Ein empirischer Vergleich aktueller UGB-Konzernabschlusse in...

Aktive latente Steuern aus steuerlichen Verlustvortragen - Ein empirischer Vergleich aktueller UGB-Konzernabschlusse in OEsterreich (German, Paperback, 1. Aufl. 2019)

Viktoria Oberrader

Series: BestMasters

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Loot Price R1,747 Discovery Miles 17 470 | Repayment Terms: R164 pm x 12*

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Zum neuen Wahlrecht im oesterreichischen Unternehmensgesetzbuch (UGB), der Aktivierung von Steuerlatenzen auf steuerliche Verlustvortrage, stellt dieses Buch erstmalig eine umfassende theoretische Aufarbeitung sowie empirische Analysen dar. Der Vergleich mit dem deutschen HGB und der IFRS lasst grosse AEhnlichkeiten erkennen, weshalb die Ergebnisse uber das UGB hinaus indizierend sein koennen. Die Analysen ergeben, dass die neue Moeglichkeit bisher zumeist nicht genutzt wird und sich eher groessere Konzerne dafur entscheiden. Es fehlen jedoch Angaben, ob freiwillig oder wegen Nichterfullung von Ansatzvoraussetzungen verzichtet wird, wobei generell ein Aufholbedarf zum Anhang besteht - Best-Practice-Beispiele werden dargestellt. Zudem zeigt sich, dass latente Steuern auf Verlustvortrage im Median 1,61 % des Eigenkapitals betragen.

General

Imprint: Springer Gabler
Country of origin: Germany
Series: BestMasters
Release date: October 2018
First published: 2019
Authors: Viktoria Oberrader
Dimensions: 210 x 148 x 18mm (L x W x T)
Format: Paperback
Pages: 321
Edition: 1. Aufl. 2019
ISBN-13: 978-3-658-23907-7
Languages: German
Categories: Books > Business & Economics > Finance & accounting > Accounting > Financial accounting
Books > Business & Economics > Finance & accounting > Accounting > Management accounting
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LSN: 3-658-23907-7
Barcode: 9783658239077

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