Zur Relevanz der handelsrechtlichen Steuerlatenzierung für Genossenschaften

Haaker Andreas
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Haaker Andreas: DGRV e. V., Berlin

Zeitschrift für das gesamte Genossenschaftswesen, 2013, vol. 63, issue 1, 3-14

Abstract: The German Accounting Law Reform Act (BilMoG) has recently codified the treatment of latent taxes in the financial statement according to German commercial law (§ 274) following the IFRS standards. Regarding the asset side there is an option to record latent taxes in the balance sheet whereas in the rare case of a latent tax overhang on the liabilities side reporting is compulsory. This article discusses the relevance of those regulations with regard to small cooperatives which are excluded from the § 274 standards and presents several recommendations.

Date: 2013
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DOI: 10.1515/zfgg-2013-0102

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