Die Bilanzierung von latenten Steuern im Zuge des Rechnungslegungsänderungsgesetzes 2014 / Victoria Seifert
VerfasserSeifert, Victoria
Betreuer / BetreuerinVolkert, Patrick
ErschienenWien, 02.05.2016
UmfangVIII, 80 Seiten : Illustrationen, Diagramme
HochschulschriftFachhochschule des BFI Wien, Univ., Masterarbeit, 2016
URNurn:nbn:at:at-fhbfiw:1-777 Persistent Identifier (URN)
 Das Werk ist frei verfügbar
Die Bilanzierung von latenten Steuern im Zuge des Rechnungslegungsänderungsgesetzes 2014 [0.86 mb]
Zusammenfassung (Englisch)

In 2014 the Austrian government introduced a new amendment to accounting standards, applicable to annual periods beginning on or after 1 January 2015. The amendment, entitled “Rechnungslegungsänderungsgesetz 2014 (RÄG 2014)”, modernized the Austrian Commercial Code extensively. The pupose of this study is to investigate the effects on the accounting for deferred taxes. The first part provides a basis for understanding accounting for deferred taxes. It shows the significance of tax accounting and gives an overview of the principles and commonly used concepts. The second part deals with the regulations according to the Austrian Commercial Code (old version), whereas the third part delivers insight into the accounting for income taxes according to IAS 12. Comparing these chapters it appears that ac-counting for income taxes and deferred taxed diverge considerably. The RÄG 2014 was introduced in order to not only modernize the Austrian Com-mercial Code as a whole, but also to harmonize regulations at a national and in-ternational level. The thesis then identifies relevant changes affecting the accounting for income taxes and concludes that measures implemented by the RÄG 2014 are basically suited to achieve a better convergence at national and international level, but still do not go far enough to achieve an overall harmonization.