Gabler Verlag
Rückstellungen in Der Bilanz (English, Gerd Werninger)
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Product Description
About the Book
Riickstellungen zur periodengerechten Erfassung kiinftiger Ausgaben sind vorver- rechneter Aufwand im Sinne der fUr die Einkommensbesteuerung grundslUzlich zu beachtenden dynamischen Bilanztheorie. wie sie von Schmalenbach entwickelt wordenist. undmindemden Gewinn des Jahres. in dem sie gebildet werden. Da- durch ergibt sich zwangslliufig ein Interessenkonflikt zwischen dem Unternehmer alsSteuerzahlerunddemSteuerfiskus. wei! der Unternehmer zur S…
ISBN: 9783663009870
Book Specifications
| ISBN-13 | 9783663009870 |
| ISBN-10 | 3663009874 |
| Publisher | Gabler Verlag |
| Category | Gabler Verlag |
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