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| Author: | Raupach, A. |
| Title: | Von der Massgeblichkeit der Handelsbilanz fur die steuerliche Gewinnermittlung zur Pradominanz des Steuerrechts in der Handelsbilanz (From the relevance of corporate balance on before tax profit to the dominance of tax law in the corporate balance) |
| Journal: | Betriebswirtschaftliche Forschung und Praxis
1990 : NR. 6, p. 515-526 |
| Index terms: | ACCOUNTING LAW TAX LAW |
| Language: | ger |
| Abstract: | The article presents the historic process through which the precedence of corporate balance relative to tax law has been reversed. The steps of the process can be designated by the terms formal relevance, relevance at evaluation and reversed relevance. |
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