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Bilanzsteuerrecht Und Unternehmensbesteuerung by Rudolf Heno

Bilanzsteuerrecht Und Unternehmensbesteuerung

by Rudolf Heno
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Book cover type: Paperback
  • ISBN13: 9783642019678
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Springer
  • Publisher Imprint: Springer
  • Publication Date:
  • Pages: 450
  • Original Price: EUR 35.5
  • Language: German
  • Edition: 2009
  • Item Weight: 744 grams
  • BISAC Subject(s): Taxation / Corporate

Dieses Lehrbuch behandelt das Grundlagenwissen f�r Bachelor-Studieng�nge im Bilanzsteuerrecht und der Unternehmensbesteuerung. Im Bilanzsteuerrecht werden nicht nur die wichtigsten steuerrechtlichen Vorschriften und Urteile, sondern auch die zur Erstellung einer Steuerbilanz notwendigen handelsrechtlichen Vorschriften und Grunds�tze ordnungsm� iger Buchf�hrung behandelt. Darauf basierend wird im Anschluss die Systematik der Ertragsbesteuerung von Unternehmen verschiedener Rechtsformen vermittelt. Konkrete Steuerbelastungsvergleiche verschiedener Rechtsformen und die Darstellung der Auswirkungen des Steuerrechts auf betriebliche Finanzierungsentscheidungen runden das Lehrbuch ab. Mithilfe zahlreicher Beispiele und �bersichten wird die Materie anschaulich erkl�rt. Zahlreiche Aufgaben mit ausf�hrlichen L�sungen erm�glichen ein aktives Lernen mit unmittelbarer Selbstkontrolle und sichern so den Lernerfolg. Das Buch ber�cksichtigt bereits die Auswirkungen des Bilanzrechtsmodernisierungsgesetzes (BilMoG).

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