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IAS 12 und latente Steuern
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ISBN10: 3638650650
ISBN13: 9783638650656
Publisher: Grin Verlag
Published: Sep 27 2007
Pages: 24
Weight: 0.09
Height: 0.06 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783638650656
Publisher: Grin Verlag
Published: Sep 27 2007
Pages: 24
Weight: 0.09
Height: 0.06 Width: 5.83 Depth: 8.27
Language: German
Studienarbeit aus dem Jahr 2005 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Fachhochschule Eberswalde, Veranstaltung: Internationale Rechnungslegung, Sprache: Deutsch, Abstract: Indem ich diesem Report schrieb, möchte ich den Leser in das Thema latente Steuern in der internationalen Rechnungslegung nach IAS 12 vorstellen. Einführend möchte ich die Grundidee und die Definition der latenten Steuern an Hand des Theoretischen Grundkonzepts der latenten Steuern erläutern. Danach möchte ich die unterschiedlichen Ursachen für die Entstehung von latenten Steuern darstellen. Die Ursachen für die Entstehung von latenten Steuern sollen an Hand von Beispielen verdeutlicht werden. Für ein besseres Verständnis für die Entstehung von latenten Steuern in IAS werde ich die Methoden der Ermittlung darlegen. Die internationale Rechnungslegung nach IAS ermittelt die latenten Steuern nach dem temporary concept. Um die Unterschiede in der Ermittlung der latenten Steuern zu verdeutlichen, werde ich auch das Timing Konzept erstellen. Das temporary concept umfasst die temporären und quasi-temporären Differenzen und schlie t, wie generell latente Steuern, die permanenten Differenzen aus. Hierbei ist es natürlich notwendig für die jeweilige Differenz eine Definition zu finden. Wenn wir nun den Grundgedanken und die Definition von latenten Steuern verstehen und weiterhin wissen, wie wir die latenten Steuern ermitteln, wird uns im letzten Schritt interessieren, wie die latenten Steuern bewertet werden. Die Bewertung der latenten Steuern in der Rechnungslegung nach IAS erfolgt nach der Verbindlichkeitsmethode. Um die Unterschiede in der Ermittlung zu verdeutlichen werde ich hier auch auf die Anpassungsmethode eingehen. Für ein besseres Verständnis werde ich meinen Bericht mit einer Beispielberechnung der latenten Steuern nach der Verbindlichkeitsmethode und nach der Anpassungsmethode beenden.
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