search query: @indexterm TAX LAW / total: 154
reference: 8 / 154
| Author: | Rohatschek, R. |
| Title: | Die handelsrechtliche Generalnorm und das Massgeblichkeitsprinzip im Spannungsfeld. |
| Journal: | Journal für Betriebswirtschaft
1998 : VOL. 48:5-6, p. 242-252 |
| Index terms: | COMPANY REPORTS TAX ASSESSMENT VALUATION COMPANY TAXATION TAX LAW COMMERCIAL LAW |
| Language: | ger |
| Abstract: | The strained relations between true and fair view and the authoritative principle. The financial statements of corporations are the authoritative basis for tax returns. In preparing annual financial statements (individual accounts), the enterprise has to consider taxable income. Therefore tax law influences the option to choose cost or market valuation, because true and fair view (the general rule of commercial law) is not interpreted as overriding principle. The article analyses the relations between true and fair view authoritative principle as well as the effects on the information objectives of financial statements. |
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