haku: @author Herzig, N. / yhteensä: 5
viite: 5 / 5
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| Tekijä: | Herzig, N. |
| Otsikko: | Bilanzrechtliche Ganzheitsbetrachtung und Rueckstellungen bei Dauerrechtsverhaeltnissen |
| Lehti: | Zeitschrift für Betriebswirtschaft
1988 : JAN, VOL. 58:1, p.212-225 |
| Asiasana: | BALANCE SHEETS CONTRACTS |
| Kieli: | ger |
| Tiivistelmä: | When preparing the balance sheet it is of decisive importance to differentiate the pending legal contracts with regard to time and to material grounds. It is deduced from the principle of the balance sheetdate that an uncertainty only exists concerning future performances and commitments. For the definition of performance and commitment which have to be set off, one has to focus on economic substance rather than on the legal form. Combining both arguments, three categories of accruals for long-term legal relationships are developed: - arrears within the accounting synallagma, - impending losses within the accounting synallagma - commitments beyond the accounting synallagma. |
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