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Internationale Harmonisierung der Rechnungslegung und deutsches Bilanzsteuerrecht by Kalle, Rainer

Internationale Harmonisierung der Rechnungslegung und deutsches Bilanzsteuerrecht

by Rainer Kalle
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Book cover type: Paperback
  • ISBN13: 9783838609812
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Diplom.de
  • Publisher Imprint: Diplom.de
  • Publication Date:
  • Pages: 70
  • Original Price: GBP 50.9
  • Language: German
  • Edition: N/A
  • Item Weight: 105 grams
  • BISAC Subject(s): General

Inhaltsangabe: Zusammenfassung: Diese Diplomarbeit analysiert die generelle Zweckmä igkeit des deutschen Ma geblichkeitsprinzips und seine besondere Bedeutung vor dem Hintergrund der europäischen und internationalen Entwicklung der Harmonisierung der Rechnungslegung. Es wird der sich über das Ma geblichkeitsprinzip auf das deutsche Bilanzsteuerrecht auswirkende Einflu einer an europäischen bzw. internationalen Rechnungslegungsnormen ausgerichteten Bilanzierung untersucht und dahingehend beurteilt, ob oder ggf in welcher Form am deutschen Ma geblichkeitsgrundsatz festgehalten werden sollte. Das Ma geblichkeitsprinzip, welches die Verknüpfung handelsrechtlicher und steuerrechtlicher Gewinnermittlung konstituiert, hat in der in Deutschland im Jahr 1986 durch das Bilanzrichtliniengesetz (BiRiLiG) vorläufig abgeschlossenen europäischen Harmonisierung der Rechnungslegung eine tatsächliche Vergleichbarkeit von Jahresabschlüssen innerhalb der EU verhindert. Es kann als zentrales Hindernis für die mangelnde Harmonisierung der Jahresabschlu erstellung innerhalb der EU betrachtet werden. Deutsche Jahresabschlüsse werden im Ausland vor allem aufgrund der Rückwirkungen der Steuerbilanz auf die Handelsbilanz mit Skepsis betrachtet. Im Hinblick auf eine weitere europäische und internationale Harmonisierung der Rechnungslegung stellt der Grundsatz der Ma geblichkeit einen die Harmonisierung entscheidend hemmenden Faktor dar. So ergeben sich aus der ständigen Rechtsprechung des Europäischen Gerichtshofes (EUGH) Probleme, denn gemeinschaftsrechtliche Entscheidungen über handelsrechtliche Bilanzierungsfragen wirken sich speziell in Deutschland über den Ma geblichkeitsgrundsatz auf die steuerliche Gewinnermittlung aus. Wie spätestens das Daimler-Benz-Listing an der New Yorker Börse im Jahr 1994 gezeigt hat, führt die Anwendung verschiedener Sets von Rechnungslegungsnormen zu teilweise erheblichen Auswirkungen auf den Periodenerfolg. Die nach den Bilanzrichtlinien der EU aufgestellte

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