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- Title
Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff (GoBD).
- Abstract
The article discusses the case law concerning adherence to bookkeeping principles for storage of books, records and documents in electronic and data access form for profit determination purpose in purview of Abgabenordnung (AO) fiscal code of Germany. It mentions of non-tax accounting and recording obligations for tax law under the Handelsgesetzbuch (HGB) commercial code and accounting standards for how companies must prepare and financial reports.
- Subjects
BOOKKEEPING; CORPORATE profit measurement; INTERNAL revenue law; TAX accounting -- Law &; legislation; ACCOUNTING standards; FINANCIAL statements
- Publication
FinanzRundschau, 2020, Vol 102, Issue 3, p136
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2020-1020311