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| Author: | Euler, R. |
| Title: | Zur Verlustantizipation mittels des niedrigeren beizulegenden Wertes und des Teilwertes. |
| Journal: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1991 : MAR, VOL. 43:3, p. 191-212 |
| Index terms: | VALUATION GERMANY |
| Language: | ger |
| Abstract: | The article discusses the provisioning for possible losses by the valuation of assets according to German accounting law. The primary aim of the balance sheets for commercial and income tax purposes - the ascertainment of distributable profits - finds concrete form especially in the imparity principle: according to the imparity principle assets have to be valued free of possible losses, consequently the future net income determines the lower value - compared to the purchase or manufacturing cost - which is appropriate to the assets. The main problem is that assets cannot be independently valued, since the casual attribution of future income and expenses to assets is not possible. |
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