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| Author: | Kumpel, T. |
| Title: | Gewinnrealisierung bei langfristigen Fertigungsauftragen im Konzern-abschluss im Zuge der Internationalisierung der Rechnungslegung - eine informationsokonomische Betrachtung |
| Journal: | Zeitschrift für Betriebswirtschaft
2002 : OCT, VOL. 72:10, p. 1007-1024 |
| Index terms: | GERMANY ACCOUNTING CAPITAL MARKETS INFORMATION |
| Language: | ger |
| Abstract: | It needs to be stipulated that international accounting rules relating to profit realization on long-term construction contracts for informative economical reasons are superior to German balance law in force. This concerns both relevant information purposes of capital market relations: On one hand does the accompanying part-profit-realization according to ðîñ-method within the concern account supply a more evident information for decision founding. On the other hand the information advantage of the management over associates and creditors is being reduced because of proportionate evidence of profit. A partial-profit-realization according to ðîñ-method on long-term construction contracts following the internationalization of German laws does not result in unfiltered acceptance of unknown arrangements. |
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