£72.81

Deutscher Universitätsverlag Charakterisierung, Analyse und Beeinflussung der Konzernsteuerquote (Forschungsreihe Rechnungslegung und Steuern)

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Price History & Forecast

Grey patches = out of stock. Cheaper = lower on the chart. Hover for exact prices.

Last 70 days · 70 data points (no recent data)

Historical
Generating forecast…
£72.81 £71.79 £72.01 £72.23 £72.46 £72.68 £72.90 29 April 2026 16 May 2026 02 June 2026 19 June 2026 07 July 2026

Price Distribution

Price distribution over 70 days • 2 price levels

Days at Price
Current Price
62 days 8 days · current 0 16 31 47 62 £72 £73 Days at Price

Price Analysis

Most common price: £72 (62 days, 88.6%)

Price range: £72 - £73

Price levels: 2 different prices over 70 days

Description

Die Konzernsteuerquote, die die effektive Steuerbelastung eines Konzerns im Verhältnis zu seinem Vorsteuerergebnis beziffert, findet zunehmend Beachtung. Dies ist u.a. darauf zurückzuführen, dass sich die internationalen Rechnungslegungsgrundsätze, die eine ausführliche Herleitung der Konzernsteuerquote in einer Überleitungsrechnung vorsehen, immer mehr durchsetzen. Urs Dempfle charakterisiert die Konzernsteuerquote zunächst umfassend und grundlegend in technischer und funktionaler Hinsicht. Im Mittelpunkt seiner Untersuchung steht die Betrachtung und Optimierung der Überleitungsrechnung als Kommunikations- und Erläuterungsinstrument der Konzernsteuerquote, die deren Analyse auch für externe Abschlussinteressenten ermöglicht. Aufbauend auf den gewonnenen Erkenntnissen über die Einflussfaktoren der Konzernsteuerquote zeigt der Autor Möglichkeiten zur Gestaltung der Quote auf.

Product Specifications

Format
paperback
Domain
Amazon UK
Release Date
26 September 2006
Listed Since
10 July 2008

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