Bilanzierungs- und Bewertungsunterschiede zwischen Unternehmens- und Steuerbilanz unter Berücksichtigung aktueller Rechtsänderungen

Elzbieta Procner
2011 unpublished
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 financial
more » ... Therefore it is necessary to define and explain the annual financial statement in general. The next step is to explain the annual financial statement based on the UGB and based on the EStG. Chapter 3 deals with the principles of orderly accounting and gives an overview of the main principles. Chapter 4 defines and explains the principle of correlation, because it is very important to understand the regulations of the EStG. Chapter 5 gives an overview of the valuation and accounting regulations, which can be found in the UGB and the EStG. They are compared as well to show the similarities and the differences. The end of this chapter explains some changes in law, mainly the Rechnungslegungsänderungsgesetz and its impacts on the pracitical experience.
doi:10.25365/thesis.15504 fatcat:xom3dmdfmfbotnagcvdd5mgofy