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Latente Steuern nach HGB und IFRS by Lotz, Marcus

Latente Steuern nach HGB und IFRS

by Marcus Lotz
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Book cover type: Paperback
  • ISBN13: 9783668154315
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 86
  • Original Price: USD 67.9
  • Language: German
  • Edition: N/A
  • Item Weight: 123 grams
  • BISAC Subject(s): Accounting / General

Fachbuch aus dem Jahr 2012 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Veranstaltung: Arbeitskreis für Internationale Rechnungslegung des BVBC vom 21.07.2012, Sprache: Deutsch, Abstract: Das vorliegende Werk stellt die Grundlagen für latente Steuern dar und veranschaulicht die Ursachen für latente Steuern, aber auch die Unterschiede, welche sich - nach HGB und IFRS auf der einen Seite und der Steuerbilanz auf der anderen Seite - ergeben, die zu Steuerlatenzen führen. Die Globalisierung der Absatz-, Beschaffungs- und Kapitalmärkte und die mit dieser einhergehende Internationalisierung veranlasst immer mehr Unternehmen dazu, ihre externen Berichterstattungen an internationale Grundsätze anzupassen. Dieses gilt umso mehr, als die Sicherstellung der Konkurrenzfähigkeit auf internationalen Absatzmärkten und der Erschlie ung internationaler Kapitalmärkte zur Finanzierung des Unternehmens international vergleichbare Jahresabschlüsse vorausgesetzt werden. Da die umgekehrte Ma geblichkeit für den deutschen HGB-Abschluss weggefallen ist und auch für das internationale Rechnungslegungswerk IFRS keine umgekehrte Ma geblichkeit existiert, entstehen vermehrt Steuerlatenzen zwischen Handels- und Steuerbilanz. Dieses gilt unabhängig davon, ob die Handelsbilanz nach deutschem Handelsrecht oder nach IFRS aufgestellt wird.

Marcus Lotz wurde 1965 in Frankfurt/Main geboren und hat an der Friedrich-Alexander Universität Erlangen-Nürnberg Betriebswirtschaftslehre studiert und 1996 mit dem Diplom-Kaufmann Univ. (Schwerpunkte: Deutsches und Internationales Steuerrecht, Prüfungswesen, Sozialpolitik, Controlling/Bilanzanalyse und Lean Management) abgeschlossen. Weiterhin hat er den geprüften Bilanzbuchhalter (IHK) sowie den geprüften Bilanzbuchhalter International (IHK) absolviert. Er arbeitete in diversen Gross-, Mittel- und Kleinunternehmen in den Bereichen Steuern, Legal & Tax, Rechnungswesen und Controlling - zunächst in Deutschland und seit 2009 in der Schweiz. Der passionierte Marathonläufer hat diverse Arbeiten in den Bereichen Bilanzierung und Internationale Rechnungslegung veröffentlicht.

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