IDEAS home Printed from https://ideas.repec.org/a/spr/sjobre/v59y2007i7d10.1007_bf03371726.html
   My bibliography  Save this article

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
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/BF03371726
    File Function: Abstract
    Download Restriction: no
    File URL: https://libkey.io/10.1007/BF03371726?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Christopher W. Nobes, 2006. "Revenue Recognition and EU Endorsement of IFRS," Accounting in Europe, Taylor & Francis Journals, vol. 3(1), pages 81-89, October.
    2. David Alexander, 2006. "Legal Certainty, European-ness and Realpolitik," Accounting in Europe, Taylor & Francis Journals, vol. 3(1), pages 65-80, October.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Vieru, Markku & Schadewitz, Hannu, 2010. "Impact of IFRS transition on audit and non-audit fees: evidence from small and medium-sized listed companies in Finland," MPRA Paper 44664, University Library of Munich, Germany.
    2. Jens Wüstemann & Sonja Wüstemann, 2010. "Why Consistency of Accounting Standards Matters: A Contribution to the Rules‐Versus‐Principles Debate in Financial Reporting," Abacus, Accounting Foundation, University of Sydney, vol. 46(1), pages 1-27, March.
    3. Jannis Bischof & Holger Daske, 2016. "Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 9," Accounting in Europe, Taylor & Francis Journals, vol. 13(2), pages 129-168, May.
    4. Nicoleta FARCANE & Rodica Gabriela BLIDISEL & Ovidiu Constantin BUNGET & Alin DUMITRESCU, 2019. "Perceptions Regarding the Impact of IFRS 15 - Illustrative Examples Step by Step," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(154), pages 283-283.
    5. Stéphane Lefrancq & Isabelle Chambost & Evelyne Poincelot, 2016. "Un bastion de la résistance aux IFRS, la macro-couverture," Post-Print hal-01543126, HAL.
    6. Clatworthy, Mark & Jones, Michael John, 2008. "Overseas equity analysis by UK analysts and fund managers," The British Accounting Review, Elsevier, vol. 40(4), pages 337-355.

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:sjobre:v:59:y:2007:i:7:d:10.1007_bf03371726. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.