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The Impact of IAS Accounting on Tax Accounting
DER EINFLUSS VON IAS AUF DIE STEUERLICHE GEWINNERMITTLUNG
Ab 2005 müssen rund 7.000 europäische Konzerne IAS verwenden. Die Mitgliedsstaaten sind frei, auch anderen Unternehmen die Verwendung von IAS zu gestatten. Sanfter Druck soll dies auch begünstigen. Albert J. Rädler legt dar, welche Auswirkungen dies für die steuerliche Gewinnermittlung haben wird.
I. Uniform consolidated financial statements based on IAS for listed companies
Starting 2005, about 7.000 European stock corporations, of which stocks or bonds or other securities are quoted on European stock exchanges (subsequently "listed companies"), have to use IAS accounting for their consolidated annual financial statements. More than 5 million other businesses in the EU will have to continue to use the existing accounting directives of EEC and the national provisions based on them. Also after 2004, the member states will continue to have wide discretion how to treat accounting rules outside of the group of approximately 7.000 listed companies just mentioned. Each member state will be free to allow or to oblige their non-listed companies to use IAS in their consolidated financial statements. Even more important, they may allow or oblige their listed and non-listed companies to use IAS...