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E-Bilanz. Entwicklung, Darstellung und kritische Würdigung by Ollmann, Florian

E-Bilanz. Entwicklung, Darstellung und kritische Würdigung

by Florian Ollmann
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Book cover type: Paperback
  • ISBN13: 9783656841081
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 64
  • Original Price: USD 39.5
  • Language: German
  • Edition: N/A
  • Item Weight: 96 grams
  • BISAC Subject(s): Accounting / General

Bachelorarbeit aus dem Jahr 2014 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Fachhochschule Kiel (Fachbereich Wirtschaft), Sprache: Deutsch, Abstract: In einem rasanten Wettlauf kostengünstiger und effizienter Arbeitsabläufe setzen nicht nur private Unternehmungen auf verstärkten Einsatz der modernen Informationstechnologien, auch öffentliche Verwaltungen setzen zunehmend auf diese Option. Unter dem Motto "Elektronik statt Papier" stand der Gesetzesentwurf zur Modernisierung und Entbürokratisierung des Steuerverfahrens. Mit dem Steuer-bürokratieabbaugesetz wird die Finanzverwaltung die bekannten papierbasierten Verfahrensabläufe durch elektronische Kommunikation ersetzen. Bereits seit dem Veranlagungszeitraum 2011 werden sämtliche Steuererklärungen elektronisch übertragen. Nach erfolgreicher Reform der Übermittlungsart der Steuererklärungen folgen nun auch die Abschlussdaten in Form der Elektronischen Bilanz mittels elektronischer Datenübertragung.

Nach der Ausbildung zum Industriekaufmann studierte ich Betriebswirtschaftslehre mit dem Schwerpunkt Financial Acounting and Auditing. Bereits wahrend des Bachelorstudiums absolvierte ich ein langerfristiges Praktikum in der Wirtschaftsprufung sowie Steuerberatung und war dort weiterhin bis zur Beendigung des Studiums als Werkstudent tatig. Nach dem Abschluss des Bachelors of Arts, welchen ich an der Fachhochschule Kiel erwarb, begann ich meine Tatigkeit in Vollzeit in einer Wirtschaftsprufung- und Steuerberatungsgesellschaft. Im Jahre 2015 begann ich ein berufsbegleitendes Masterstudium in dem Bereich Taxation, Accounting and Finance.

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