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Normative Bilanztheorie und Grundsätze ordnungsmäßiger Gewinnrealisierung für Mehrkomponentenverträge

Author

Listed:
  • Jens Wüstemann

    (Universität Mannheim)

  • Sonja Kierzek

    (Universität Mannheim)

Abstract

Zusammenfassung Sowohl im Rahmen der Grundsätze ordnungsmäßiger Bilanzierung als auch der IFRS ist die Gewinnrealisierung bei Mehrkomponentenverträgen derzeit ungelöst. In diesem Beitrag wird zunächst aus dem handelsrechtlichen Bilanzzweck ein anwendungsscharfes Normsystem für die Gewinnrealisierung bei Mehrkomponentenverträgen dem Grunde und der Höhe nach abgeleitet. Im Rahmen der anschließenden Analyse der Ertragsvereinnahmung nach IFRS kommen die Autoren zu dem Ergebnis, dass eine direkte Übertragung der Regelungslösungen der US-GAAP, wie sie von deutschen Bilanzierenden in praxi betrieben werden mag, nicht nur im handelsrechtlichen Jahresabschluss und in der Steuerbilanz, sondern auch im IFRS-Abschluss deutscher Unternehmen inadäquat ist. Der Beitrag schließt mit der These, dass die hier abgeleitete Bilanzierungslösung in allen drei Regelwerken an die Stelle der US-GAAP-Regelungen treten kann.

Suggested Citation

  • Jens Wüstemann & Sonja Kierzek, 2007. "Normative Bilanztheorie und Grundsätze ordnungsmäßiger Gewinnrealisierung für Mehrkomponentenverträge," Schmalenbach Journal of Business Research, Springer, vol. 59(7), pages 882-913, November.
    • Handle: RePEc:spr:sjobre:v:59:y:2007:i:7:d:10.1007_bf03371726
    DOI: 10.1007/BF03371726
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    References listed on IDEAS

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    1. David Alexander, 2006. "Legal Certainty, European-ness and Realpolitik," Accounting in Europe, Taylor & Francis Journals, vol. 3(1), pages 65-80, October.
    2. Christopher W. Nobes, 2006. "Revenue Recognition and EU Endorsement of IFRS," Accounting in Europe, Taylor & Francis Journals, vol. 3(1), pages 81-89, October.
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    Cited by:

    1. Andreas Haake, 2012. "Die Grundregeln von Herbert Hax zur Performance-Messung und die Bilanzierung von Kreditrisiken," Schmalenbach Journal of Business Research, Springer, vol. 64(1), pages 71-110, February.

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    More about this item

    Keywords

    K22; K34; M40; M41;
    All these keywords.

    JEL classification:

    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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