Steuerliche Gewinnermittlung und IAS/IFRS am Beispiel immaterieller Vermögenswerte
Subtitle: insbesondere Forschungs- und Entwicklungskosten und Geschäftswerte
By: Nina Kuntschik.
Series: Europäische Hochschulschriften. Reihe II, Rechtswissenschaft -- Bd. 4045 = -- Publications universitaires européennes. Série II, Droit -- v. 4045 = -- European university studies. Series II, Law -- v. 4045
Publisher: P. Lang; Lang AG International Academic Publishers, Peter
Published: 2004
Place of publication: Frankfurt am Main; New York
Language: ger
Number of pages: 239
ISBN-13: 9783631532232
Subjects: Research and development tax credit -- Law and legislation; International business enterprises -- Taxation -- Law and legislation; Accounting -- Standards; Financial statements -- Standards
Notes: Originally presented as the author's thesis (doctoral)--Universität zu Köln, 2004.

Includes bibliographical references (p. xv-xxxv).