Pub Date : 1900-01-01DOI: 10.1007/978-3-658-36520-2_4
Jakob Baumgartner
{"title":"Anforderungen an den Umgang mit steuerlichen Unsicherheiten in den verschiedenen Rechnungslegungswerken in Abgrenzung zum Besteuerungsverfahren","authors":"Jakob Baumgartner","doi":"10.1007/978-3-658-36520-2_4","DOIUrl":"https://doi.org/10.1007/978-3-658-36520-2_4","url":null,"abstract":"","PeriodicalId":440643,"journal":{"name":"Die Bilanzierung unsicherer steuerlicher Positionen","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121397108","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.1007/978-3-658-36520-2_6
Jakob Baumgartner
{"title":"Rückstellungen zur Abbildung von Risiken in der Bilanz nach internationalen Rechnungslegungsstandards","authors":"Jakob Baumgartner","doi":"10.1007/978-3-658-36520-2_6","DOIUrl":"https://doi.org/10.1007/978-3-658-36520-2_6","url":null,"abstract":"","PeriodicalId":440643,"journal":{"name":"Die Bilanzierung unsicherer steuerlicher Positionen","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127330930","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.1007/978-3-658-36520-2_5
Jakob Baumgartner
{"title":"Steuerrückstellungen zur Abbildung von Risiken in der Bilanz nach Handelsbilanzrecht und Bilanzsteuerrecht","authors":"Jakob Baumgartner","doi":"10.1007/978-3-658-36520-2_5","DOIUrl":"https://doi.org/10.1007/978-3-658-36520-2_5","url":null,"abstract":"","PeriodicalId":440643,"journal":{"name":"Die Bilanzierung unsicherer steuerlicher Positionen","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124982530","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}