The Resource International Accounting Standards, Massgeblichkeitsprinzip und Besteuerung
International Accounting Standards, Massgeblichkeitsprinzip und Besteuerung
Resource Information
The item International Accounting Standards, Massgeblichkeitsprinzip und Besteuerung represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item International Accounting Standards, Massgeblichkeitsprinzip und Besteuerung represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Condensed essence of a study written on behalf of the Federal Ministry of Finance, dealing with the (possible) implementation of IAS into German accounting legislation. The article provides a legal analysis as well as a quantitative estimation of the consequences of IAS implementation into German law. The result is that introduction of IAS in Germany would result in a higher burden of tax (and increasing state revenue), but it will in any case be admissible. The IAS would fit into the German system basically, but tax rates must be lowered when IAS are implemented into German domestic law
- Label
- International Accounting Standards, Massgeblichkeitsprinzip und Besteuerung
- Title
- International Accounting Standards, Massgeblichkeitsprinzip und Besteuerung
- Summary
- Condensed essence of a study written on behalf of the Federal Ministry of Finance, dealing with the (possible) implementation of IAS into German accounting legislation. The article provides a legal analysis as well as a quantitative estimation of the consequences of IAS implementation into German law. The result is that introduction of IAS in Germany would result in a higher burden of tax (and increasing state revenue), but it will in any case be admissible. The IAS would fit into the German system basically, but tax rates must be lowered when IAS are implemented into German domestic law
- Citation source
- In: Der Betrieb. - Dusseldorf. - Vol. 52 (1999),
- http://library.link/vocab/creatorName
-
- Oestreicher, A
- Spengel, C
- Language note
- German
- http://library.link/vocab/subjectName
- accounting principles
- Label
- International Accounting Standards, Massgeblichkeitsprinzip und Besteuerung
- Abbreviated title
- B
- Label
- International Accounting Standards, Massgeblichkeitsprinzip und Besteuerung
- Abbreviated title
- B
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/International-Accounting-Standards/U_o7ZOioPNs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/International-Accounting-Standards/U_o7ZOioPNs/">International Accounting Standards, Massgeblichkeitsprinzip und Besteuerung</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/International-Accounting-Standards/U_o7ZOioPNs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/International-Accounting-Standards/U_o7ZOioPNs/">International Accounting Standards, Massgeblichkeitsprinzip und Besteuerung</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
