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| book details |
Die bilanzielle Abbildung der Auslagerung von Pensionsverpflichtungen nach Handels- und Steuerrecht
By (author)
Christoph Klein
| on special |
normal price: R 3 709.95
Price: R 3 524.95
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| book description |
Christoph Klein zeigt, dass steuerrechtliche Bilanzierungsvorbehalte mit restriktiven Bewertungskriterien, wie § 6a EStG für Pensionsverpflichtungen, zu einer erheblichen Unterbewertung von Schulden führen und nicht mit dem Zweck der steuerbilanziellen Gewinnermittlung kompatibel sind. Er legt die rechtlichen und wirtschaftlichen Möglichkeiten der Auslagerung von Pensionsverpflichtungen sowie deren bilanzielle Behandlung nach Handels- und Steuerrecht dar. Im Fokus steht hierbei die bilanzielle Abbildung der entgeltlichen Übertragung von Versorgungsverpflichtungen im Lichte der ergangenen Rechtsprechung zur Hebung stiller Lasten, sowie der darauf aufbauenden Gesetzesnovellierung durch die §§ 4f und 5 Abs. 7 EStG im Rahmen des AIFM-Steuer-Anpassungsgesetzes.
| product details |
Normally shipped |
Available from overseas. Usually dispatched in 14 days
Publisher |
Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
Published date |
6 Jun 2016
Language |
German
Format |
Paperback / softback
Pages |
305
Dimensions |
210 x 148 x 0mm (L x W x H)
Weight |
0g
ISBN |
978-3-6581-4238-4
Readership Age |
BISAC |
business & economics / accounting / managerial
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Stock is usually dispatched in 6-12 days from date of order
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Paperback / softback
528 pages
was: R 425.95
now: R 382.95
Usually dispatched in 6-12 days
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Paperback / softback
232 pages
was: R 340.95
now: R 306.95
Stock is usually dispatched in 6-12 days from date of order
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