Steuerlatenzen in der deutschen Bilanzierungspraxis

The basic idea of this investigation is simple: deferred taxes are an extremely complex and challenging field. This study’s review of the state of research on this subject shows that accounting for deferred taxes has so far been dealt with in empirical quantitative studies and in normative elaborations. Both perspectives on research into accounting are able to name the real application problems of deferred tax accounting, but they are not able to understand them in a hermeneutic sense. The analysis presented here intends to contribute to scholarly understanding of existing implementation problems in this regard.