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| Author: | Euler, R. |
| Title: | Der Ansatz von Rueckstellungen fuer drohende Verluste aus schwebenden Dauerrechtsverhaeltnissen = Provisioning for losses from pending long term contracts |
| Journal: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1990 : DEC, VOL: 42:12, p. 1036-1056 |
| Index terms: | CONTRACTS FEDERAL REPUBLIC OF GERMANY ACCOUNTING LAW LOSS INCOMES |
| Language: | ger |
| Abstract: | The article analyses the provisioning for possible losses from pending long term contracts and other legal relationships according to German accounting law. The primary aim of the balance sheets for commercial and income tax purposes finds concrete form in the realisation principle, the imparity principle and the principle of separate valuation. According to these principles the expected surplus of expenses for the performance of long-term contractual obligations over income from long-term contractual claims has to be provided for by provisions for possible losses from pending transactions. The main problem is that the provisions for possible losses cannot be valued independently. |
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