haku: @indexterm Accounting law / yhteensä: 79
viite: 10 / 79
Tekijä:Babel, M.
Otsikko:Zur Saldierungsbereich bei Rückstellungen für drohende Verluste aus schwebenden Geschäften
Lehti:Zeitschrift für Betriebswirtschaft
1998 : VOL. 68:8, p. 825-849
Asiasana:ACCOUNTING LAW
EXPECTATIONS
LOSS
GERMANY
Kieli:ger
Tiivistelmä:According to German accounting law accruals should be set up for anticipated losses from uncompleted transactions. Losses within the meaning of German commercial code have to be understood as the expected surplus of expenses over income from pending transactions. Beyond the claims and commitments out of the contractual relationship, there can be further economic benefits that virtually result from the contract, too, and may be appropriate for diminishing the expected loss. The criterias to separate such economic benefits from uncertain expectations causing income rather unlikely are discussed controversially in the current German literature on accounting.
SCIMA tietueen numero: 179444
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