Newsletter August 2009
Newsletter 08/2009
Contents
- Reinstatement of original value (write-up) concerning tax effective and non-effective current value depreciation
- Remuneration of several managing partners
- New regulation concerning home office unconstitutional?
- Extension of time limit for a change in statutes due to remuneration for honorary Management Board activity
- IFRS for small and medium-sized enterprises
- Effects of the Accounting Law Modernization Act [Bilanzrechtsmodernisierungsgesetz (BilMoG)] on accounting and valuation of pension obligations in the commercial financial statements, taking the 15-year transition period into account
- Explanatory note regarding BilMoG from a tax viewpoint: Abolition of the “reverse principle of correlation”
E_AWT_Horwath_Newsletter_08_2009.pdf
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