{"id":6481,"date":"2024-12-05T13:01:27","date_gmt":"2024-12-05T12:01:27","guid":{"rendered":"https:\/\/www.benefitax.de\/2024\/12\/05\/tax-and-commercial-balance-sheets-significant-differences\/"},"modified":"2025-04-15T12:44:43","modified_gmt":"2025-04-15T10:44:43","slug":"tax-and-commercial-balance-sheets-significant-differences","status":"publish","type":"post","link":"https:\/\/www.benefitax.de\/en\/tax-and-commercial-balance-sheets-significant-differences\/","title":{"rendered":"Tax and commercial balance sheets &#8211; Significant differences"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6481\" class=\"elementor elementor-6481 elementor-5348\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-88f3038 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"88f3038\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9e8e302\" data-id=\"9e8e302\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68bd960 elementor-widget elementor-widget-text-editor\" data-id=\"68bd960\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The main differences between the commercial and tax balance sheets relate to the following items:<\/p><ul><li>Depreciation and amortization<img fetchpriority=\"high\" decoding=\"async\" class=\" wp-image-16005 alignright\" src=\"https:\/\/www.benefitax.de\/wp-content\/uploads\/2019\/01\/Fotolia_Bilanz_52835212_S-430x287.jpg\" alt=\"\" width=\"301\" height=\"201\" \/><\/li><li>Goodwill<\/li><li>Valuation simplification method for inventories<\/li><li>Future price and cost increases in the calculation of provisions<\/li><li>Pension provisions<\/li><li>Provisions for onerous contracts<\/li><li>Intangible assets in fixed assets.<\/li><\/ul><p>Do you need advice on this? <a href=\"https:\/\/www.benefitax.de\/en\/preparation-of-professional-annual-financial-statements\/\" target=\"_blank\" rel=\"noopener noreferrer\">Here<\/a> you can find out what services we offer.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The main differences between the commercial and tax balance sheets relate to the following items: Depreciation and amortization Goodwill Valuation simplification method for inventories Future price and cost increases in the calculation of provisions Pension provisions Provisions for onerous contracts Intangible assets in fixed assets. Do you need advice on this? Here you can find [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-6481","post","type-post","status-publish","format-standard","hentry","category-wiki-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax and commercial balance sheets - Significant differences - Steuerberatung | Wirtschaftspr\u00fcfung<\/title>\n<meta name=\"description\" content=\"What is the difference between tax and commercial balance sheets? 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