Ergaenzungsbilanzen Anlaesslich Eines Entgeltlichen Gesellschafterwechsels

Name: Ergaenzungsbilanzen Anlaesslich Eines Entgeltlichen Gesellschafterwechsels
Brand: Peter Lang Gmbh, Internationaler Verlag Der W
SKU: 9783631377338
Price: 5428.0 INR
Availability: InStock

by Matthias Ising

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ISBN13: 9783631377338
Binding: Paperback
Subject: N/A
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der W
Publication Date: May 22, 2001
Pages: 203
Original Price: GBP 52.4
Language: German
Edition: N/A
Item Weight: 340 grams
BISAC Subject(s): Bookkeeping

About The Book

Das Ziel der Arbeit besteht darin, Bilanzierungsgrundsätze für positive und negative Ergänzungsbilanzen anlässlich eines entgeltlichen Gesellschafterwechsels zu entwickeln. Hierzu werden zunächst die steuerrechtlichen Probleme eines Gesellschafterwechsels im Rahmen der Besteuerung von Mitunternehmerschaften analysiert und die kontroversen Auffassungen hinsichtlich der konzeptionellen Grundlagen der Ergänzungsbilanzen kritisch gewürdigt. Das Ergebnis dieser Untersuchung ist die These, dass die Ergänzungsbilanzen sowohl von den allgemeinen steuerrechtlichen Prinzipien als auch - mittels des Ma geblichkeitsprinzips - von den Grundsätzen ordnungsmä iger Bilanzierung geprägt werden. Vor diesem Hintergrund werden sodann die Zweifelsfragen der ergänzungsbilanziellen Aktivierung, Passivierung und Bewertung behandelt.

About The Author

Der Autor: Matthias Ising, geboren 1972 in Bad Kreuznach; 1991 bis 1997 Studium der Betriebswirtschaftslehre an der Universität Mainz, Abschluss als Diplom-Kaufmann; 1997 bis 2000 externer Doktorand am Lehrstuhl für Allgemeine Betriebswirtschaftslehre und Betriebliche Steuerlehre von Professor Roland Euler an der Universität Mainz.

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