Bilanzierung bei Personengesellschaften

The specialized book "Accounting for Partnerships" offers a comprehensive analysis of the specific requirements and challenges that arise in the accounting of partnerships. It addresses both commercial and tax-related aspects of accounting and highlights the interactions between commercial and tax balance sheets. With over 200 practical examples and clear solutions, this work is particularly valuable for professionals who encounter the accounting of partnerships in their daily practice. A central theme is deferred taxes, which often raise complex allocation issues due to the unique structure of partnerships. The authors, experienced auditors and tax consultants, contribute their expertise to explain the latest changes brought about by the KöMoG and MoPeG and analyze their impact on accounting. This book is an indispensable reference work for anyone dealing with accounting in this specific area of the economy.