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The starting point of this study is the EU Accounting Directive 2013/34 / EU, which combines the previously applicable supranational law of the 4th and 7th EC Directive and thus constitutes the European foundation for accounting law. The national implementation took place in the year 2015 by the BilRUG.
The first question is the extent of a possible increase of the true-and-fair-view concept combined with the integration of an override principle. Furthermore it is necessary to explore, how this can be interpreted in the context of European developments. Since a strengthening of this principle orientation is confirmed, the examination follows the HGB (German Commercial Code), which could compliant with the European law. According to a deductive analysis, European conformity is questionable. To ensure long-term legal certainty, proposals for solutions are addressed to the national legislature.
On the basis of the accountability function to be enhanced in the result, the development of a revaluation concept aims at an approximation of the financial statement to its true circumstances. For this purpose reference is made to the optional valuation criteria of the EU Accounting Directive as well as to Schmidt's organic accounting theory. A new revaluation concept is derived from Article 7 RL 2013/34/EU. A revaluation requires an objective determination as objective as possible. Therefore, various fair value models (under commercial and tax law as well as IFRS) are examined. In order to give the modeling a valid foundation, this concept is to be tested for its commercial conformity. This audit process covers selected GoB, classical accounting theories, a suitable field of application, and the basic principles of stewardship.
In the final chapter, the results of the examination are combined. An outlook on future research potentials is also being mentioned, which is derived from current developments in accounting.
keywordsAbkopplungsthese Betriebswirtschaft Bilanzrecht Europarecht Fair-Value GoB Harmonisierung Neubewertungskonzeption Neuorientierung Override-Konzeption Rechenschaftsfunktion Rechnungslegung Stille Reserven True-and-Fair-View
Ihr Werk im Verlag Dr. Kovač
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