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Home > Law > Laws of specific jurisdictions > Taxation and duties law > E-Bilanz
E-Bilanz

E-Bilanz


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About the Book

In 2014 müssen viele Unternehmen erstmals eine E-Bilanz (für das Wirtschaftsjahr 2013) übermitteln. Kaum haben sich die Unternehmen auf die E-Bilanz eingestellt, liegt aber bereits die mit BMF-Schreiben vom 27.6.2013 veröffentlichte Version 5.2 der Taxonomie vor. Die E-Bilanz ist einem raschen und stetigen Wandel unterworfen. In dieser Situation zeigen die Autoren, erfahrene steuerliche Berater der KPMG, Wege zur Umsetzung der E-Bilanz im Unternehmen auf, erläutern Taxonomiepositionen und geben Hinweise zu Handlungsspielräumen. Teil 1: Einführung, Anwendungsbereiche, Taxonomie, Projektablauf und E-Bilanzpolitik Steuer-Taxonomie (Version 5.2) vom 30.4.2013 sowie Änderungen gegenüber der Vorversion 5.1 BMF-Schreiben zur E-Bilanz einschließlich des BMF-Schreibens vom 19.12.2013 Teil 2: Berichtsbestandteile der Kerntaxonomie - Taxonomiepositionen im Einzelnen Verpflichtend zu übermittelnde Berichtsbestandteile (z.B. GCD-Modul, Bilanz, GuV) Kerntaxonomie für KleinstKapGes. (MicroBilG-Kerntaxonomie) Erstellung (mit Beispielen) der steuerlichen Überleitungsrechnung, Kapitalkontenentwicklung, Ergebnisverwendungsrechnung sowie der steuerlichen Gewinnermittlung Die Neuauflage dieses Buchs verarbeitet die Neuerungen der Taxonomie 5.2 umfassend, stellt sie aber auch konzentriert in einem eigenen Kapitel dar, um die Anpassung bereits bestehender Mappings zu erleichtern. Gänzlich neu ist auch die Erläuterung der Taxonomien für die Gewinn- und Verlustrechnung von Kleinstkapitalgesellschaften nach dem Micro-BilG. Die Darstellung des GCD-Moduls wurde erheblich ausgebaut und bildet jetzt ein eigenständiges Kapitel. Die Ausführungen zu den Eigenkapitalpositionen wurden im Interesse besserer Nutzbarkeit völlig neu gegliedert.


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Product Details
  • ISBN-13: 9783504383954
  • Publisher: Verlag Dr. Otto Schmidt
  • Publisher Imprint: Verlag Dr. Otto Schmidt
  • Language: German
  • ISBN-10: 350438395X
  • Publisher Date: 27 Mar 2014
  • Binding: Digital (delivered electronically)
  • No of Pages: 574


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