{"id":4413,"date":"2023-06-21T08:23:00","date_gmt":"2023-06-21T06:23:00","guid":{"rendered":"https:\/\/hfp.cin-consult.com\/news\/steuernews\/aktuelle-steuernews\/frist-fuer-offenlegung-des-jahresabschlusses-31-12-2022-endet-am-30-9-2023\/"},"modified":"2023-06-21T08:23:00","modified_gmt":"2023-06-21T06:23:00","slug":"frist-fuer-offenlegung-des-jahresabschlusses-31-12-2022-endet-am-30-9-2023","status":"publish","type":"post","link":"https:\/\/hfp.cin-consult.com\/en\/news\/steuernews\/aktuelle-steuernews\/frist-fuer-offenlegung-des-jahresabschlusses-31-12-2022-endet-am-30-9-2023\/","title":{"rendered":"Frist f\u00fcr Offenlegung des Jahresabschlusses 31.12.2022 endet am 30.9.2023"},"content":{"rendered":"<p>Die Sonderregelung f\u00fcr die Offenlegungsfrist f\u00fcr den Jahresabschluss basierend auf dem 1. und 2. Justiz-Begleitgesetz endet mit dem Jahresabschluss zum 31.3.2022. Danach gilt wieder die \u201ealt\u201c-bekannte Neunmonatsfrist ab dem Bilanzstichtag f\u00fcr die Einreichung beim Firmenbuch. Bestrebungen, eine Zw\u00f6lfmonatsfrist f\u00fcr die Offenlegung auch in \u00f6sterreichisches Dauerrecht zu verankern, wie es die EU-Bilanz-RL als zul\u00e4ssig vorsieht, wurde eine Absage erteilt.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Die Sonderregelung f\u00fcr die Offenlegungsfrist f\u00fcr den Jahresabschluss basierend auf dem 1. und 2. Justiz-Begleitgesetz endet mit dem Jahresabschluss zum 31.3.2022.<\/p>\n","protected":false},"author":0,"featured_media":3586,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"yes","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":0,"_seopress_analysis_target_kw":"","_hfp_anstellungsart":"","_hfp_eintrittsdatum":"","_hfp_einleitung":"","_hfp_schulungsort":"","_hfp_schulungsdauer":"","_hfp_datum":"","_hfp_header_subtitel":"","_hfp_icon":"","_hfp_beschreibung":"","_hfp_link_text":"","_hfp_link_extern":"","footnotes":""},"categories":[85],"tags":[],"class_list":["post-4413","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aktuelle-steuernews"],"_links":{"self":[{"href":"https:\/\/hfp.cin-consult.com\/en\/wp-json\/wp\/v2\/posts\/4413","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hfp.cin-consult.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hfp.cin-consult.com\/en\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/hfp.cin-consult.com\/en\/wp-json\/wp\/v2\/comments?post=4413"}],"version-history":[{"count":0,"href":"https:\/\/hfp.cin-consult.com\/en\/wp-json\/wp\/v2\/posts\/4413\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hfp.cin-consult.com\/en\/wp-json\/wp\/v2\/media\/3586"}],"wp:attachment":[{"href":"https:\/\/hfp.cin-consult.com\/en\/wp-json\/wp\/v2\/media?parent=4413"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hfp.cin-consult.com\/en\/wp-json\/wp\/v2\/categories?post=4413"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hfp.cin-consult.com\/en\/wp-json\/wp\/v2\/tags?post=4413"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}