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Zur Relevanz der handelsrechtlichen Steuerlatenzierung für Genossenschaften

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  • Haaker Andreas

    (DGRV e. V., Berlin)

Abstract

The German Accounting Law Reform Act (BilMoG) has recently codified the treatment of latent taxes in the financial statement according to German commercial law (§ 274) following the IFRS standards. Regarding the asset side there is an option to record latent taxes in the balance sheet whereas in the rare case of a latent tax overhang on the liabilities side reporting is compulsory. This article discusses the relevance of those regulations with regard to small cooperatives which are excluded from the § 274 standards and presents several recommendations.

Suggested Citation

  • Haaker Andreas, 2013. "Zur Relevanz der handelsrechtlichen Steuerlatenzierung für Genossenschaften," Zeitschrift für das gesamte Genossenschaftswesen, De Gruyter, vol. 63(1), pages 3-14, March.
    • Handle: RePEc:bpj:zfgewe:v:63:y:2013:i:1:p:3-14:n:2
    DOI: 10.1515/zfgg-2013-0102
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