Buchen von § 7g EStG Fall zur Vorbereitung Abschlussprüfung Rewe StFA ab Rechtstand 2024

Link to the paid offer from Tax Teacher Tutorials GbR: https://taxteachertutorials.de/ The PDF is available for free download: https://storage.e.jimdo.com/file/8893... This video is suitable for trainees in the This video is for tax assistants, aspiring tax specialists, FARCs (Financial Accountants and Tax Consultants), certified accountants, and tax advisors. Using an illustrative case study, this video covers the following topics. It emphasizes clarity without being superficial. The legal framework will be in effect from 2024 onwards (including the impact of the Growth Opportunities Act!). This video is intended for tax assistants, aspiring tax specialists, FARCs, certified accountants, and tax advisors. 1) Requirements for establishing an investment deduction allowance (IAB) 2) Dissolution of an investment deduction allowance (IAB), Section 7g Paragraphs 1 and 3 of the German Income Tax Act (EStG) 3) Immediate expensing, Section 7g Paragraph 2 Sentence 3 of the German Income Tax Act (EStG) 4) Requirements and legal consequences of special depreciation, Section 7g Paragraphs 5 and 6 of the German Income Tax Act (EStG) 5) Posting the corresponding business transactions using the consolidated chart of accounts according to SKR 04, including account development of the general ledger account 6) Entries for Section 7g of the German Income Tax Act (EStG) cases for a cash-basis taxpayer, Section 4 Paragraph 3 of the German Income Tax Act (EStG) 7) Variation: Acquisition costs greater than planned acquisition costs when establishing the IAB 8) Variation: Special depreciation if no IAB is established Chapter: 0:00 Introduction 00:59 Presentation of the case: Craft business Max Flax 02:06 Requirements for the investment deduction allowance (IAB), Section 7g Sections 1 and 3 of the German Income Tax Act (EStG) and comparison of the requirements with the facts (subsumption) and formation of the investment allowance (IAB) 09:44 Continuation of the facts in the year of acquisition (dissolution of the IAB/ immediate expensing § 7g para. 2 sentence 3 EStG/ straight-line depreciation § 7 para. 1 EStG/ special depreciation § 7g para. 5, 6 EStG/ recording of the events/ consideration for cash-basis accounting) 25:16 Entries in the preferential period of § 7g para. 5, 6 EStG after the year of acquisition 26:10 Depreciation and recording after the end of the preferential period 27:26 Consideration of the summarized account development: tax balance sheet versus commercial balance sheet 31:21 Variation: Acquisition costs exceed planned acquisition costs at the time of IAB formation 34:13 Variation: Special depreciation if no IAB was previously formed 37:02 Advertisers Notice regarding the paid services offered by Tax Teacher Tutorials GbR (sample exams + solutions + explanatory videos for learning modules 1-12 of the tax assistant training program according to the new curriculum framework) Great added value! This YouTube channel is operated by Tax Teacher Tutorials GbR. About our presenter: Kai Bullmahn holds degrees in Finance, Business Education, and Tax Advisory. He has been teaching aspiring tax assistants at a vocational school for approximately 20 years. He also volunteers as an examiner on various examination boards for the training and continuing education of the Chamber of Tax Advisors (tax assistants, certified tax specialists, payroll specialists, tax advisors). This video does not constitute tax advice and is not advertised as such. This video does not constitute tax advice as defined by the German Tax Advisory Act (StBerG). Although the presenter, Kai Bullmahn, is a tax advisor, we expressly distance ourselves from the reserved activities of a tax advisor as defined by the German Tax Advisory Act (StBerG) in these videos. These videos do not replace individual tax advice and are not advertised as such. Legal Notice: https://taxteachertutorials.de/impres... Privacy Policy: https://taxteachertutorials.de/datens...