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www.nwb.de NWB Unternehmensteuern und Bilanzen StuB SONDERAUSGABE Abschreibungen in Handels- und Steuerbilanz Anwendungsbeispiele, Gestaltungshinweise und Bilanzpolitik ÿ Abschreibungsvoraussetzungen ÿ Höhe der Abschreibungen ÿ Unterschiede zwischen Handels- und Steuerbilanz ÿ (Steuer-)bilanzpolitische Möglichkeiten StB Dr. Michael Tippelhofer und WP/StB Prof. Dr. Christian Zwirner

abschreibungen in Handels- und Steuerbilanz · NWB Unternehensteuern und Bilanzen StuB ” SonderauSgabe abschreibungen in Handels- und Steuerbilanz Anwendungsbeispiele, Gestaltungshinweise

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www.nwb.de

NWB Unternehmensteuern und Bilanzen

StuB” SonderauSgabe

abschreibungen in Handels- und SteuerbilanzAnwendungsbeispiele, Gestaltungshinweise und Bilanzpolitik

ÿ Abschreibungsvoraussetzungen

ÿ Höhe der Abschreibungen

ÿ Unterschiede zwischen Handels- und Steuerbilanz

ÿ (Steuer-)bilanzpolitische Möglichkeiten

StB Dr. Michael Tippelhofer und WP/StB Prof. Dr. Christian Zwirner

NWB Kommentar

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Sicher entscheiden – richtig bilanzieren!Der bewährte Klassiker – topaktuell und umfassend!

Topaktuelle Neuauflage!

Topaktuell bietet Ihnen dieser NWB Kommentar auf über 2.700 Seiten Praxiskommentierungen der HGB-Paragraphen (§§ 238-342e HGB) unter ausführlicher Berücksichtigung der Steuerbilanz.

Zahlreiche anschauliche Beispiele und Buchungssät-ze mit direkt einsetzbaren Lösungen, laufende Quer-verweise, anwenderfreundliche ABC-Register, tabel-larische Auflistungen der Rechtsprechung sowie der erfrischende Stil mit dem Mut zur eigenen Meinung machen den Kommentar zu einer wertvollen Infor-mationsquelle für die tägliche Praxis.

Die 8. Auflage wurde umfangreich überarbeitet , ins-besondere durch Kommentierung der HGB-Neufas-sung im AReG und der EU Bilanz-Verordnung (Verord-nung (EU) Nr. 537/2014).

NWB Kommentar Bilanzierung

Hoffmann · Lüdenbach8. Auflage. 2017. Gebunden. Ca. 2.700 Seiten.Subskriptionspreis bis 13.1.2017 € 179,-, danach € 199,-ISBN 978-3-482-59378-9Erscheint im Dezember

Aktualisierung im Internet inklusive / bis zum Erscheinen der Folgeauflage

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„[...] Der Kommentar hilft bei solchen neuen BilRUG-Fragen genauso gut weiter wie bei der Lösung altbekannter Probleme der Bilanzerstel-lung. Er ist daher den HGB-Anwendern auch in der neuen Auflage zu empfehlen.“

Dr. Andreas Haaker schreibt in WP Praxis 3/2016

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Eine wertvolle Hilfe für die tägliche Praxis!Die Besonderheiten der Bilanzierung sicher im Griff

Praxisnah, mit zahlreichen anschaulichen Bei- spielen und direkt umsetzbaren Lösungsvor-schlägen verdeutlicht dieses Buch die Beson-derheiten der Bilanzierung bei Personengesell-schaften. Unter anderem werden die aktuellen Stellungnahmen IDW RS HFA 7 und IDW RS HFA 18, das Verhältnis von Handels- und Steuer- bilanz und ihre Auswirkung auf die Bilanzierung sowie der Bereich der latenten Steuern ausführ-lich dargestellt.

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Künkele · Zwirner 2. Auflage. 2016. Gebunden. Ca. 400 Seiten. € 49,90ISBN 978-3-482-64212-8

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Neu!

München | Hamburg www.kleeberg.de

www.crowekleeberg.de

Die Unternehmens-umwelt ist geprägt durch ihre Dynamik! Insbesondere das deutsche Steuerrecht unterliegt einem dynamischen Wandel.

Eine Vielzahl ökonomischer Sachverhalte hat mittelbar oder unmittelbar steuerliche Konsequenzen. Die Kom plexi-tät der Steuermaterie sowie häufige Änderungen erschweren die Steuerplanung. Hierbei müssen alle aktuell bestehenden Verpflichtungen berücksichtigt sowie ins-besondere im Bereich der Gestaltung eine tragfähige Strate-gie entwickelt werden, die auch in einem dynamischen Umfeld weitestmöglich Planungssicherheit bietet.

Kleeberg erarbeitet gemeinsam mit dem Mandanten eine umfassende individuelle Steuerplanung, die alle branchen- und rechtsformspezifischen Aspekte berücksichtigt. Unser Leistungsspektrum umfasst beispielsweise vollstän-dige Belastungsvergleiche, Steuersimulationen und die Entwicklung von Steuerstrategien für Akquisitionen, Gründungen und Rechtsformwechsel.

Dynamisch!Fo

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