Decoupling thesis

The decoupling thesis is a principle of external accounting in Germany , which ensures that the annual financial statements fulfill the purpose of the information function and thus also the aim of conveying information.

The decoupling thesis in the annual financial statements according to GoB

By applying the principles of proper bookkeeping , in particular the principle of prudence , the principle of realization and the principle of imparity , it can happen that the main part of the annual financial statements ( YES ), namely the balance sheet and the profit and loss account (P&L), does not provide a correct picture of the actual financial situation -, earnings and asset situation. Theoretically, the YES would therefore not be able to inform an interested third party about the company's business and the company's situation, which means that the information function of the YES would not be fulfilled.

Section 264 (1) sentence 1 of the German Commercial Code, however, requires the creator of the YES to add an appendix to the YES. According to Section 264 (2) of the German Commercial Code (HGB), this appendix is ​​there to compensate for any (extraordinary) distortions of information in the YES by providing additional information so that a correct picture of the company's business and situation is restored.

The decoupling thesis relates to this procedure and summarizes it: the information function that is subordinate to the distribution measurement function and only subsidiary (supporting) is decoupled from the main part of the YES via the appendix . The main part of the balance sheet (balance sheet and income statement) only fulfills the function of calculating the distribution.