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Bilanzierung und Buchführung bei der GmbH und Co KG in steuerlicher Sicht
Kobs, Erwin - 1983 - 4., erneuerte Aufl.
Persistent link: https://www.econbiz.de/10000053504
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A case integrating financial and tax accounting using the balance sheet approach to account for income taxes
Larson, Melissa P.; Lewis, Troy K.; Spilker, Brian Clark - In: Issues in accounting education 32 (2017) 4, pp. 41-49
Persistent link: https://www.econbiz.de/10011789891
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Characterizing true book-tax differences : evidence from linked financial and tax accounts
Zinn, Benedikt; Spengel, Christoph; Nicolay, Katharina - In: Die Betriebswirtschaft : DBW 76 (2016) 3, pp. 213-231
Persistent link: https://www.econbiz.de/10011639573
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The relationship between taxation and financial reporting : income tax accounting
1987
Persistent link: https://www.econbiz.de/10013388654
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Book-tax conformity: Empirical evidence from Germany
Zinn, Benedikt; Spengel, Christoph - 2012
We use a unique matched tax return-financial statement data set to examine the magnitude and sources of book-tax differences in Germany. For the first time, the data set enables us to evaluate the extent to which financial and tax accounting differ in Germany in the most accurate manner. Despite...
Persistent link: https://www.econbiz.de/10010309809
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Rückstellungen in der Handels- und Steuerbilanz : Bilanzierung von Rückstellungen d. Grunde nach
Kraus, Stefan - 1987
Persistent link: https://www.econbiz.de/10000724374
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Verpflichtungen im Personalbereich in Handels- und Steuerbilanz sowie in der Vermögensaufstellung
Hartung, Werner - 1987
Persistent link: https://www.econbiz.de/10000736767
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Rückstellungen in der Handels- und Steuerbilanz : Vorträge und Diskussionen zum neuen Recht
Baetge, Jörg (ed.); Groh, Manfred (contributor) - 1991
Persistent link: https://www.econbiz.de/10000809345