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This Masterthesis deals with valuation and accounting regulations of the Unternehmensgesetzbuch (UGB) and the Einkommensteuergesetz (EStG) according to the annual financial statement. The aim of this Masterthesis is to give an overview of the regulations from the UGB and EStG and to compare them. Similarities and differences should be shown. Actual changes in law, i.e. Rechnungslegungsänderungsgesetz 2010, should be discussed as well. Core element of this paper is the annual financialdoi:10.25365/thesis.15504 fatcat:xom3dmdfmfbotnagcvdd5mgofy