Bilanzierung Von Personengesellschaften: Das Neue Bilanzrecht Richtig Anwenden Petra Duif

ISBN: 9783834916495

Published: October 27th 2009


253 pages


Bilanzierung Von Personengesellschaften: Das Neue Bilanzrecht Richtig Anwenden  by  Petra Duif

Bilanzierung Von Personengesellschaften: Das Neue Bilanzrecht Richtig Anwenden by Petra Duif
October 27th 2009 | Paperback | PDF, EPUB, FB2, DjVu, AUDIO, mp3, ZIP | 253 pages | ISBN: 9783834916495 | 7.11 Mb

Personengesellschaften stellen im Wirtschaftsleben ein unentbehrliches Gestaltungsinstrument beim Zusammenschluss mehrerer Personen dar. Auf Grund der rechtlichen Besonderheiten exist- ren nicht nur im Bereich des Steuerrechts sondern auch bei derMorePersonengesellschaften stellen im Wirtschaftsleben ein unentbehrliches Gestaltungsinstrument beim Zusammenschluss mehrerer Personen dar.

Auf Grund der rechtlichen Besonderheiten exist- ren nicht nur im Bereich des Steuerrechts sondern auch bei der Bilanzierung fur Personengese- schaften eine Vielzahl von zu beachtenden Folgeaspekten. Mit dem vorliegenden Buch sollen dem Leser auf verstandliche Art und Weise das Recht der Per- nengesellschaften sowie die damit verbundenen Folgen fur die Anwendung in der Praxis naher- bracht werden. Zu diesem Zweck sind neben einer Vielzahl von Beispielen auch Ubersichten ein- arbeitet. Inhaltlich enthalt das Buch 3 wesentliche Bereiche: 1. eine Darstellung der zivilrechtlichen Grundlagen wesentlicher Personengesellschaf sformen im deutschen Recht.

2. eine Darstellung der handels- und ertragsteuerlichen Behandlung bei Personengesellschaf en, insbesondere ? die handelsrechtliche Bilanzierung bei Personengesellschaften, ? die ertragsteuerliche Gewinnermittlung und Bilanzierung bei Personengesellschaften, ? die Bilanzierung bei Grundung einer Personengesellschaft und die Fortentwicklung der Bilanzen, ? die Bilanzierung beim Ausscheiden eines Gesellschafters/Gesellschafterwechsel und die Fo- entwicklung der Bilanzen, ? bilanzielle Besonderheiten bei der GmbH & Co. KG, bei der Ubertragung von Wirtschafts- tern sowie bei der Bilanzierung von Beteiligungen.

3. die umsatzsteuerliche Behandlung bei Personengesellschaf en im Hinblick auf Leistungsbez- hungen zwischen der Personengesellschaf und ihren Gesellschaf ern Eingearbeitet sind die sich durch das Gesetz zur Modernisierung des Bilanzrechts (Bilanzrech- modernisierungsgesetz BilMoG) vom 28.05.2009 ergebenden Rechtsanderungen. Kleve, Hullhorst, Kamp-Lintfort im Juli 2009 Petra Duif, Christoph Martin, Thomas Wiegmann

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