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Forderungsbilanzierung bei alternativer Auslegung des Realisationsprinzips

Language GermanGerman
Book Paperback
Book Forderungsbilanzierung bei alternativer Auslegung des Realisationsprinzips Wolfgang Lemm
Libristo code: 15363646
Publishers Peter Lang GmbH, Internationaler Verlag der Wissenschaften, December 1981
Die Arbeit befasst sich mit einem Kernproblem der Gewinnermittlung, nämlich der Frage, ob der über d... Full description
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Die Arbeit befasst sich mit einem Kernproblem der Gewinnermittlung, nämlich der Frage, ob der über die Anschaffungs- oder Herstellungs- kosten hinausgehende Teil des Verkaufserlöses, der sogenannte positive Erfolgsbeitrag, bereits im Zeitpunkt der Forderungsentstehung oder erst im Zeitpunkt des Zahlungseingangs als realisiert anzusehen ist und insbesondere die ertragsteuerliche Bemessungsgrundlage erhöht. Die Untersuchung führt, ausgehend von einer gründlichen Analyse der gegenwärtigen Forderungsbilanzierung, im Ergebnis zur zweiten Alternative.

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About the book

Full name Forderungsbilanzierung bei alternativer Auslegung des Realisationsprinzips
Author Wolfgang Lemm
Language German
Binding Book - Paperback
Date of issue 1981
Number of pages 224
EAN 9783820468663
ISBN 3820468668
Libristo code 15363646
Publishers Peter Lang GmbH, Internationaler Verlag der Wissenschaften
Weight 300
Dimensions 149 x 211 x 16

Categories

Economics, Finance, Business & Management > Economics > Economic theory & philosophy
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