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The Fourth Accounting Directive and Member State Options for Single Accounts

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  • Henselmann, Klaus

Abstract

Die Rechnungslegung in Europa unterliegt einer gewissen Harmonisierung aufgrund von Richtlinien der Europäischen Union (ehemals Europäische Wirtschaftsgemeinschaft, Europäische Gemeinschaft). Richtlinien stellen kein unmittelbar geltendes Recht dar, sondern richten sich an die Mitgliedsstaaten und verpflichten diese, ihre nationalen Gesetze entsprechend anzupassen. Dabei enthalten die Richtlinien jedoch teilweise Mitgliedsstaaten-Wahlrechte, die es den Staaten erlauben zwischen mehreren Alternativen zu wählen. Ausgehend von der 4. Gesellschaftsrechtlichen Richtlinie vom 25. Juli 1978 über die Jahresabschlüsse von Kapitalgesellschaften werden die darin enthaltenen einzelnen Mitgliedsstaaten-Wahlrechte erfasst und kategorisiert. Um Ähnlichkeiten und Unterschiede in der Rechnungslegung der Mitgliedsstaaten zu erfassen, wird eine Messung in zwei Dimensionen vorgeschlagen: Auf der einen Skala zwischen einer mehr konservativen oder progressiven Bilanzierung (CP-Score), auf der anderen Skala zwischen einer eher restriktiven oder informativen Offenlegung (RI-Score). Die Betrachtung ändert sich über die Zeit. Einerseits wurden die europäischen Richtlinien zur Rechnungslegung (samt der enthaltenen Optionen) im Laufe der Jahre vielfach geändert, insbesondere ergänzt. Zudem konnte sich die Ausübung der verfügbaren Wahlrechte durch die Mitgliedsstaaten wandeln. Bei Abbildung der CP- und RI-Scores in einem Diagramm ergibt sich ein Pfad, welcher die Entwicklung der Rechnungslegung eines Mitgliedsstaates über die Jahre veranschaulicht.

Suggested Citation

  • Henselmann, Klaus, 2021. "The Fourth Accounting Directive and Member State Options for Single Accounts," EconStor Preprints 248387, ZBW - Leibniz Information Centre for Economics.
    • Handle: RePEc:zbw:esprep:248387
    Note: Forthcoming as a book chapter.
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    References listed on IDEAS

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    More about this item

    Keywords

    Rechnungslegung; Europa; Richtlinie; Wahlrechte; Mitgliedsstaaten; konservativ; progressiv; informativ; restriktiv; Geschichte;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • N44 - Economic History - - Government, War, Law, International Relations, and Regulation - - - Europe: 1913-

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