Die Systeme der ein- und zweistufigen Gewinnermittlung im Handels- und Steuerbilanzrecht Buchkatalog

»The One- and Two-Stage Profit Determination Systems in Commercial and Tax Law. Effects of Off-Balance-Sheet Corrections in the Application of Income Tax Rules« The thesis analyses the necessity of a second profit determination stage and thus off-balance sheet corrections in the determination of profit under income tax law. In particular, it is examined whether a systematic alternative concept in the form of a single-stage profit determination is possible and compatible with the applicable provisions of the Income Tax Act and whether it would prove to be a practical alternative to the applicable profit determination system.