{"product_id":"perenos-ubytkow-von-niklas-mark","title":"Perenos ubytkow","description":"\u003cp\u003eV hode posledstwij pandemii Covid 19 w Awstrii byli prinqty nekotorye mery po snizheniü podohodnogo naloga, chtoby smqgchit' ser'eznye äkonomicheskie posledstwiq ot mer po blokirowke. S prinqtiem Zakona ob äkonomicheskom stimulirowanii 2020 goda w Zakon o podohodnom naloge byl wweden wremennyj perenos ubytkow, w tom chisle i s ätoj cel'ü. Po srawneniü s perenosom ubytka na buduschee, perenos ubytka na buduschee oznachaet, chto ubytok perenositsq na predyduschij period. Jetot ubytok (zadnim chislom) umen'shaet nalogowuü bazu, s kotoroj uzhe byl uplachen nalog. Jetot process priwodit k polucheniü nalogowogo kredita, tak chto obrazuütsq likwidnye sredstwa.V dannoj rabote rassmatriwaetsq wopros o tom, w kakoj stepeni teoreticheski mozhno predotwratit' neplatezhesposobnost' putem wyswobozhdeniq likwidnosti. V ätom kontexte binomial'naq model' ispol'zuetsq dlq modelirowaniq neskol'kih periodow pri razlichnyh ishodnyh situaciqh, chtoby imet' wozmozhnost' ocenit' äffekt perenosa ubytkow pri lübom scenarii.\u003c\/p\u003e\u003cdiv class=\"aw-variant-hidden-subtitle-div\" id=\"aw-variant-subtitle-9786204670188\"\u003e\u003ch3\u003eInstrument oswobozhdeniq ot podohodnogo naloga w kontexte izbezhaniq neplatezhesposobnosti\u003c\/h3\u003e\u003c\/div\u003e","brand":"Autorenwelt Shop","offers":[{"title":"Softcover - 9786204670188","offer_id":40056444026973,"sku":"9786204670188","price":19.8,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0940\/0622\/files\/c6c7f4e5-4338-4a90-a6bf-4044d9573585.png?v=1758087910","url":"https:\/\/shop.autorenwelt.de\/products\/perenos-ubytkow-von-niklas-mark","provider":"Autorenwelt Shop","version":"1.0","type":"link"}