FACHMEDIEN RECHT UND WIRTSCHAFT IN DEUTSCHER FACHVERLAG GMBH Beteiligungsbewertung im handelsrechtlichen Jahresabschluss: Abbildung in der Handels- und Steuerbilanz

The acquisition, identification and in particular the valuation of shareholdings regularly lead to questions that present special challenges for the creators and auditors of commercial law annual financial statements. This also applies with regard to the tax profit determination. A systematic penetration of the topic of participation assessment as a whole is difficult to achieve using individual essays for creators, consultants and examiners because the classification of the respective topic focuses in the overall context is missing. In the present publication, practice-relevant questions on these important and at the same time complex topics are collected and systematised for the preparation and audit of commercial law annual financial statements. The resulting tax questions are also addressed. The presentation is based on the "career" of a participation (foundation to liquidation). The designs are illustrated by examples and diagrams. The title in short: - Equity valuation - Commercial Financial Statements - Tax Profit Determination - Tax Accounting