Die Bilanz. Unterschiede in EStG und UGB

Name: Die Bilanz. Unterschiede in EStG und UGB
Brand: Atlantic Books
SKU: 9783346291332
Price: 2493.0 INR
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by Sebastian Kolmer

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ISBN13: 9783346291332
Binding: Paperback
Subject: N/A
Publisher: Grin Verlag
Publisher Imprint: Grin Verlag
Publication Date: December 16, 2020
Pages: 32
Original Price: GBP 22.5
Language: German
Edition: 1. Auflage
Item Weight: 55 grams
BISAC Subject(s): General

About The Book

Bachelorarbeit aus dem Jahr 2019 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Johannes Kepler Universität Linz (Institut für Unternehmensrecht), Sprache: Deutsch, Abstract: Diese Arbeit hat die Bilanz als solche, sowie auch eine Gegenüberstellung der Unterschiede, die sich aus dem österreichischen Einkommensteuergesetz 1988 und dem österreichischen Unternehmensgesetzbuch ergeben, zum Inhalt. Die Erstellung eines Jahresabschlusses, als wichtigstes Element der Bilanzierung, hat sowohl den Vorschriften des Unternehmensgesetzbuches (UGB) als auch denen des Einkommensteuergesetzes 1988 (EStG) zu entsprechen und ist somit Diener zweier Herren. Das hier verfolgte Ziel ist eine Gegenüberstellung besagter Vorschriften, um Unterschiede und Gemeinsamkeiten herauszuarbeiten, die in weiterer Folge ein Mehrwert für bilanzerstellungspflichtige Unternehmen sein sollen. Kapitel II beschäftigt sich mit den Grundsätzen der Bilanz, also sowohl mit ihrem Ursprung als auch ihren unterschiedlichen Ausprägungen. Zudem wird durch den Vergleich verschiedener Unternehmensformen auf die Unterschiede der Bilanzen in diesem Kontext eingegangen. Das Ma geblichkeitsprinzip ist die Querschnittsfläche beider Gesetze in Bezug auf die Bilanzerstellung und ist auch ein Schritt in Richtung Einheitsbilanz. Aus diesem Grund beschäftigt sich Kapitel III speziell mit den Grundsätzen ordnungsgemä er Buchführung und auch der Ma geblichkeit der Bilanz nach dem UGB. Auch ist die Durchbrechung des Ma geblichkeitsprinzips für die Erstellung der Steuerbilanz essentiell, da diese in gewissen Situationen Vorrang vor der unternehmensrechtlich erstellten Bilanz genie t. Aus diesem Grund wird in diesem Kapitel auch ein Fokus auf diesen Vorrang der Steuerbilanz gelegt. Die Forschungsfrage wird in Kapitel IV in Form eines direkten Vergleiches zwischen den beiden Bilanzarten behandelt. In diesem Kapitel werden die Bilanz nach dem UGB und nach dem EStG auf unterschiedlichen Ebenen analysiert un

About The Author

Nach der Matura im Jahr 2015 in Linz begann Sebastian Kolmer bereits im selben Jahr die Bachelorstudien Wirtschaftswissenschaften und Wirtschaftsrecht an der Johannes Kepler Universität in Linz. Während seiner Studienzeit arbeitete er als Nachhilfelehrer sowie als Key Account Manager im Vertrieb und absolvierte verschiedene Praktika im Bereich der Steuerberatung. Nach Abschluss seiner Studien im Jahr 2019 startete Sebastian Kolmer im September des selben Jahres seine Laufbahn in der Steuerberatung und wurde Berufsanwärter bei LeitnerLeitner GmbH Wirtschaftsprüfer und Steuerberater in Linz. Sein Fachbereich ist das internationale Steuerrecht. Seit Jänner 2020 studiert Sebastian Kolmer neben seiner beruflichen Tätigkeit im Masterstudium Steuerrecht und Steuermanagement an der Johannes Kepler Universität Linz.

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