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Handelsrechtliche Bilanzierungsgrundsätze und Besteuerung : eine Analyse der erfolgsteuerlichen Implikationen des Realsteuerprinzips und des Imparitätsprinzips

Author: Reinhold Heibel
Publisher: Köln : P. Deubner, ©1981.
Series: Steuerwissenschaft, Bd. 10.
Edition/Format:   Print book : GermanView all editions and formats
Summary:
Discussion of the principles of drawing up a balance sheet according to commercial law and the implications thereof according to tax law, with the emphasis on the two most usual methods of determining profits, i.e. the "income-expenses-surplus" account and the net worth comparison.
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Document Type: Book
All Authors / Contributors: Reinhold Heibel
ISBN: 3921379946 9783921379943
OCLC Number: 11534070
Notes: Originally presented as the author's thesis (doctoral--Johann Wolfgang Goethe-Universität Frankfurt am Main) under title: Handelsrechtliche Periodisierungsregeln und Besteuerung, 1981.
Includes indexes.
Description: xvi, 194 pages : illustrations ; 24 cm.
Series Title: Steuerwissenschaft, Bd. 10.
Responsibility: von Reinhold Heibel.

Abstract:

Discussion of the principles of drawing up a balance sheet according to commercial law and the implications thereof according to tax law, with the emphasis on the two most usual methods of determining profits, i.e. the "income-expenses-surplus" account and the net worth comparison.

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