The bank balance sheet

VI malignant is explained through specific accounting guidelines. Furthermore, it has proven necessary to address the assets in the annual balance sheet for the individual banking groups in a separate section. The section on valuation in the bank balance sheet has also been significantly expanded overall. However, it received a crucial enhancement by including the income tax balance sheet of banks, in response to a frequently expressed request from the banks. The focus is naturally on presenting the peculiarities compared to the tax balance sheets of companies in other industries. Relevant case law from the financial courts has been taken into account. The discussions on the tax balance sheet have been integrated into the unchanged structure of the book compared to the first edition to enhance clarity.