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Die einkommensteuerliche Problematik der Buchwertfortfuehrung (Instant Digital Access Code Only)
- Edition : 1st, 2012
- Author(s) : Frauke Schulmeister
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Die einkommensteuerliche Problematik der Buchwertfortfuehrung (Instant Digital Access Code Only)
- ISBN: 9783631534052
- SKU: 256280V
- Format: VitalSource eBook/PDF
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Die Arbeit hat zum Ziel, Sinn und Zweck der Buchwertfortführung im Einkommensteuerrecht zu analysieren. Zunächst werden die wesentlichen Fallgruppen dargestellt, in denen die Methode der Buchwertfortführung zur Anwendung kommt. Dieser Darstellung folgt ein theoretischer Abriß über das Verhältnis der Buchwertfortführung zur Gewinnrealisierung. Im letzten Teil der Arbeit werden die theoretischen Erkenntnisse, die zuvor gewonnen wurden, auf die einzelnen Fallgruppen übertragen.