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The History of Accounting in Germany - Transposition of Accounting Directives

Author

Listed:
  • Henselmann, Klaus
  • Meier, Elena

Abstract

Die Kodifizierung der deutschen Rechnungslegung reicht bis in das 18. Jahrhundert zurück. 1945 war es bereits zweigliedrig und unterschied zwischen Vorschriften für Aktiengesellschaften und Vorschriften für andere gewerbliche Unternehmen. Bis 1959 änderte sich wenig an der Rechnungslegung. Umfassende Änderungen kamen erst mit dem neuen Aktiengesetz 1965. Vier Jahre vor der deutschen Wiedervereinigung, mit dem am 19. Dezember 1985 veröffentlichten Bilanzrichtliniengesetz (BiRiLiG), erfolgte 1986 in Westdeutschland („Bundesrepublik Deutschland“) die Umsetzung der Vierten Richtlinie 78/660/EWG des Europäischen Rates über den Einzelabschluss und der Siebenten Richtlinie 83/349/EWG des Europäischen Rates über den konsolidierten Abschluss. Der Beitrag analysiert zunächst die erstmalige Anwendung der Mitgliedstaaten-Wahlrechte für den Einzelabschluss. Hinsichtlich des Ansatzes und der Bewertung konnte der deutsche Gesetzgebers zwischen mehr progressiven oder mehr konservativ Alternativen wählen (CP-Score). Hinsichtlich der Darstellung und Offenlegung gab es die Wahl zwischen informativer oder restriktiver Umsetzung (RI-Wertung). Nach 1986 fanden zahlreiche Änderungen der europäischen Richtlinie(n) statt. Sie lösten mehrere Umsetzungsgesetze für das Handelsgesetzbuch aus. Dies führte im Laufe der Jahre auch zu Anpassungen der Rechnungslegungsvorschriften für Einzelabschlüsse von Kapitalgesellschaften in Westdeutschland. In einem separaten Teil wird die Rechnungslegung in Ostdeutschland („Deutsche Demokratische Republik“) bis zur Wiedervereinigung 1990 erläutert. Die Ergebnisse für die einzelnen Jahre, zusammengefasst in CP- und RI-Scores, lassen sich in einem Diagramm grafisch darstellen. Am auffälligsten ist der Systemwechsel zu einer progressiveren Rechnungslegung im Jahr 2009. Generell werden mittleren und kleinen Unternehmen umfangreiche Erleichterungen gewährt, so dass die Rechnungslegung zugleich als überwiegend restriktiv einzustufen ist.

Suggested Citation

  • Henselmann, Klaus & Meier, Elena, 2021. "The History of Accounting in Germany - Transposition of Accounting Directives," EconStor Preprints 248386, ZBW - Leibniz Information Centre for Economics.
    • Handle: RePEc:zbw:esprep:248386
    Note: Forthcoming as a book chapter.
    as

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    References listed on IDEAS

    as
    1. Lisa Evans & Christopher Nobes, 1996. "Some mysteries relating to the prudence principle in the Fourth Directive and in German and British law," European Accounting Review, Taylor & Francis Journals, vol. 5(2), pages 361-373.
    2. Brigitte Eierle, 2005. "Differential reporting in Germany - A historical analysis," Accounting History Review, Taylor & Francis Journals, vol. 15(3), pages 279-315.
    3. Peter Walton, 1997. "The true and fair view and the drafting of the Fourth Directive," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 721-730.
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    More about this item

    Keywords

    Geschichte; Rechnungslegung; Deutschland; DDR; Deutsche Demokratische Republik; Europa; Richtlinie; Gesellschaftsrecht; Harmonisierung; Bilanzrecht;
    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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