Die Bankbilanz: Aufstellung, Bewertung Und Gliederung Der Jahresabschlüsse Der Kreditinstitute Nach Handels- Und Steuerrecht. Ein Handbuch Für Banken
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VI malig durch spezielle Bilanzierungsrichtlinien erläutert werden. Ferner hat es sich als notwendig erwiesen, die Anlage zur Jahresbilanz für die ein- zelnen Bankgruppen in einem besonderen Abschnitt zu behandeln. Auch der Abschnitt über die Bewertung in der Bankbilanz konnte auf der ganzen Linie beachtlich ausgebaut werden. Eine entscheidende Erweiterung erfuhr er aber dadurch, da - einem von seiten der Banken vielfach ge- äu erten Wunsch entsprechend - nunmehr auch die Ertragsteuerbilanz der Banken mit behandelt ist. Der Schwerpunkt liegt dabei naturgemä in der Darstellung der Besonderheiten gegenüber den Steuerbilanzen der Unternehmungen anderer Branchen. Die einschlägige Rechtsprechung der Finanzgerichte ist berücksichtigt. Die Ausführungen über die Steuerbilanz sind in die gegenüber der ersten Auflage unveränderte Systematik des Buches eingearbeitet; zur Erhöhung der Ubersichtlichkeit sind sie jeweils durch Kursivdruck kenntlich gemacht. Einsparungen gegenüber den Ausführungen der ersten Auflage konnten lediglich im Abschnitt über Idie Umstellungsrechnung UIl!d die DM-Eröff- nungsbilanz der Banken und deren Berichtigungen erzielt werden. Dieses Gebiet ist nach einem Jahrzehnt recht günstiger Entwicklung der Kredit- institute im allgemeinen glücklicherweise nur noch von untergeordneter Bedeutung.
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