Unterschiede einer GbR zu einer GmbH

Name: Unterschiede einer GbR zu einer GmbH
Brand: Grin Verlag
SKU: 9783638777551
Price: 2253.0 INR
Availability: InStock

by Kerstin Kiessler-Schmidt

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ISBN13: 9783638777551
Binding: Paperback
Subject: N/A
Publisher: Grin Verlag
Publisher Imprint: Grin Verlag
Publication Date: August 26, 2007
Pages: 24
Original Price: USD 26.9
Language: German
Edition: N/A
Item Weight: 41 grams
BISAC Subject(s): Accounting / General

About The Book

Studienarbeit aus dem Jahr 2000 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,5, Berufsakademie Sachsen in Dresden (Studienrichtung Steuerberatung und Pr fungswesen), Sprache: Deutsch, Abstract: Inhaltsverzeichnis 1. Begriffserkl rung 1.1. Gesellschaft b rgerlichen Rechts (GbR) 3 1.2. Gesellschaft mit beschr nkter Haftung (GmbH) 3 1.3. Kurze Erkl rung zum Unterschied zwischen 4 Abs. 1 und 5 EStG 3 2. Gewerbetreibender Freiberufler 2.1. Anhand der GbR 4 2.2. Anhand der GmbH 4 3. Gewinnermittlung 3.1. Gewinnermittlung nach 4 Abs.3 EStG 5 3.1.1. Wesen der Einnahmen- berschu rechnung 6 3.2. Gewinnermittlung 4 Abs.1 i.V.m. 5 EstG 7 3.3. Wechsel der Gewinnermittlungsarten 3.3.1. Wechsel zum Betriebsverm gensvergleich 8 3.3.2. Wechsel zur Einnahmen berschu rechnung 9 4. Umsatzsteuer 4.1. Versteuerung bei der Gewinnermittlung nach 4 Abs.3 EstG 9 4.2. Versteuerung bei der Gewinnermittlung nach 4 Abs. 1 oder 5 EStG 10 5. bergangsrechnung 11 5.1. Auswirkungen auf die Umsatzsteuer 12 5.2. Auswirkungen auf die Einkommensteuer 13 5.3. Auswirkungen auf das Anlageverm gen und Bewertung in der Er ffnungsbilanz 13 6. Unterbliebene oder fehlerhafte Ermittlung der Korrekturposten 14

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