archived
IDW zur Organschaft: "fehlerhafter Bilanzansatz" nach § 14 KStGDas IDW adressiert in einer Eingabe an das BMF einige Zweifelsfragen zur Definition eines "fehlerhaften Bilanzansatzes" sowie dessen Korrektur gemäß der Neuregelung des § 14 Abs. 1 Satz 1 Nr. 3 Satz 4 KStG nach der sog. kleinen Organschaftsreform.
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