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Aktuelle Aspekte der E-Bilanz. Aktuelle Fragen der betriebswirtschaftlichen Steuerlehre by Schaumberger, Marcus

Aktuelle Aspekte der E-Bilanz. Aktuelle Fragen der betriebswirtschaftlichen Steuerlehre

by Marcus Schaumberger
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Book cover type: Paperback
  • ISBN13: 9783668873261
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 32
  • Original Price: GBP 28.5
  • Language: German
  • Edition: 1. Auflage
  • Item Weight: 55 grams
  • BISAC Subject(s): Accounting / General

Studienarbeit aus dem Jahr 2018 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Otto-Friedrich-Universität Bamberg, Sprache: Deutsch, Abstract: Auswertungen zwischen HGB - Datengranularität und E-Bilanz Datengranularität, Zinsschranke als möglicher Spezialsachverhalt aus technischer Sicht der E-Bilanz usw. Aufgrund der stetig voranschreitenden technischen Weiterentwicklung und der daraus folgenden Digitalisierung nimmt der Informationsfluss der Daten und deren Übertragungsgeschwindigkeit ständig zu. Im privaten Lebensbereich werden klassische Kommunikationsmittel wie der Brief durch die Nutzung von Smart-Phones mit entsprechenden Kommunikationsanwendungen zunehmend verdrängt. Aber auch der unternehmerische Bereich, sowohl intern als auch extern, ist durch eine kontinuierliche Weiterentwicklung der EDV betroffen. Dies führt dazu, dass die Anforderungen an die übermittelten Informationen kontinuierlich ansteigen. Die anfordernden und empfangenden Businesspartner der Unternehmen möchten ihre Informationen möglichst genau, übersichtlich und ohne gro e Medienbrüche beziehen. Hierfür erfinden entsprechende Abteilungen Softwarelösungen zur Bearbeitung, Darstellung, Berechnung und Übertragung der Daten. Sofern der Horizont der Kommunikation eine gewisse Grenze übersteigt, resultiert hieraus der Bedarf, dass neben den EDV-Programmen auch Gesetze angepasst werden müssen. Im Bereich der Rechnungslegung wurde deshalb die Regelung zur elektronischen Bilanz (nachfolgend E-Bilanz) eingeführt. Diese ist Thema der vorliegenden Seminararbeit. Zunächst soll eine allgemeine Einführung in grundlegende Sachverhalte der E-Bilanz erfolgen, bevor aktuelle Aspekte und Fragen näher beleuchtet werden. Abschluss dieser Arbeit stellt eine Konklusion dar. Diese enthält eine kritische Würdigung unter Beachtung weiterer gesetzlicher Grundlagen, aber auch ein allgemeiner Ausblick in die Zukunft sowie mögliche Verbesserungsvorschläge sollen aufgezeigt werden.

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