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Latente Steuern im Einzel- und Konzernabschluss

Latente Steuern im Einzel- und Konzernabschluss


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About the Book

Studienarbeit aus dem Jahr 2016 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Hochschule für angewandte Wissenschaften Landshut, ehem. Fachhochschule Landshut, Sprache: Deutsch, Abstract: Diese Hausarbeit verfolgt das Ziel, die Entstehung und Behandlung von latenten Steuern sowohl im Einzelabschluss als auch im Konzernabschluss genau zu beschreiben. Der Hauptteil dieser Hausarbeit gliedert sich in sechs Kapitel. Im ersten Kapitel wird der eigentliche Zweck latenter Steuern erläutert, wie diese sich ergeben und anschließend behandelt werden. Das zweite Kapitel beschäftigt sich mit den unterschiedlichen Differenzwerten, die sich durch die Unterschiede in Handels- und Steuerbilanz ergeben und zeigt auf, welche dieser Unterschiedsbeträge letztendlich als latente Steuern ausgewiesen werden dürfen. Im darauffolgenden Abschnitt wird die Entstehung aktiver latenter Steuern beschrieben, wie sich diese auf den Gewinn auswirken und in den Folgejahren zu behandeln sind. Im vierten Kapitel werden die passiven latenten Steuern erläutert. Folgend wird noch einmal die Behandlung im Einzelabschluss erklärt und abschließend noch ausführlich die Behandlung, sowie die Erfassung von latenten Steuern im Konzernabschluss.


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Product Details
  • ISBN-13: 9783668604414
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 254 mm
  • No of Pages: 20
  • Spine Width: 1 mm
  • Width: 178 mm
  • ISBN-10: 366860441X
  • Publisher Date: 30 Jan 2018
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 104 gr


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