Title
Rckstellungen in der Handels und Steuerbilanz nach neuem Recht (German Edition),New
Delivery time: 8-12 business days (International)
Product Description Rckstellungen bieten innerhalb der streng reglementierten Rechnungslegung nach deutschem Handelsrecht eine der wenigen Mglichkeiten, das ausgewiesene Jahresergebnis im Rahmen der Grundstze ordnungsgemer Buchfhrung im Sinne des Kaufmanns zu beeinflussen. Die handelsrechtlich gebotenen Freiheiten verlieren jedoch in jngster Zeit aufgrund der immer weiter eingeschrnkten Mglichkeiten, Rckstellungen auch in der Steuerbilanz anzusetzen, an Attraktivitt. Die Entkopplung der Steuerbilanz von der Handelsbilanz wurde im Bereich der Ansatz und Bewertungsvorschriften von Rckstellungen bereits weitgehend vollzogen; das Mageblichkeitsprinzip gilt hier nicht mehr nach althergebrachter Art. Der Autor legt die Grundstze der Rckstellungsbilanzierung dem Grunde und der Hhe nach in Handels und Steuerbilanz leichtverstndlich dar. Dabei fehlen ebenso wenig zahlreiche Beispiele und Verweise auf die aktuelle Rechtssprechung wie eine synoptische Gegenberstellung der Grundlagen der Rckstellungsbilanzierung. In gesonderten Abschnitten werden die Bildung von Rckstellungen fr AltersteilzeitArbeitsverhltnisse sowie das AltfahrzeugGesetz und seine Auswirkungen auf die Rckstellungsbilanzierung dargestellt. Daneben verweisen ber 90 Quellenangaben auf weiterfhrende Literatur. Das Werk wendet sich an den mit der Erstellung des Jahresabschlusses befassten Praktiker wie an den Studierenden in der Examensvorbereitung. About the Author Der Dipl.Kaufmann Tobias Ullrich arbeitet in den Bereichen Steuerberatung, Wirtschaftsprfung und Unternehmensberatung und verfgt ber eine langjhrige Berufserfahrung.
By changing our most important processes and
products, we have already made a big leap forward. This ranges from the
increased use of more sustainable fibers to the use of more
environmentally friendly printing processes to the development of
efficient waste management in our value chain.
Shipping & Returns
Shipping
We ship your order within 2–3 business days for USA deliveries and 5–8 business days for international shipments. Once your package has been dispatched from our warehouse, you'll receive an email confirmation with a tracking number, allowing you to track the status of your delivery.
Returns
To facilitate a smooth return process, a Return Authorization (RA) Number is required for all returns. Returns without a valid RA number will be declined and may incur additional fees. You can request an RA number within 15 days of the original delivery date. For more details, please refer to our Return & Refund Policy page.
Shipping & Returns
Shipping
We ship your order within 2–3 business days for USA deliveries and 5–8 business days for international shipments. Once your package has been dispatched from our warehouse, you'll receive an email confirmation with a tracking number, allowing you to track the status of your delivery.
Returns
To facilitate a smooth return process, a Return Authorization (RA) Number is required for all returns. Returns without a valid RA number will be declined and may incur additional fees. You can request an RA number within 15 days of the original delivery date. For more details, please refer to our Return & Refund Policy page.
Warranty
We provide a 2-year limited warranty, from the date of purchase for all our products.
If you believe you have received a defective product, or are experiencing any problems with your product, please contact us.
This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).
Warranty
We provide a 2-year limited warranty, from the date of purchase for all our products.
If you believe you have received a defective product, or are experiencing any problems with your product, please contact us.
This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).
Secure Payment
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We accept payments with :
Visa, MasterCard, American Express, Paypal, Shopify Payments, Shop Pay and more.
Secure Payment
Your payment information is processed securely. We do not store credit card details nor have access to your credit card information.
We accept payments with :
Visa, MasterCard, American Express, Paypal, Shopify Payments, Shop Pay and more.