Depreciation balance
A deferred balance sheet is a balance sheet for determining the financial position of a partnership when a partner leaves.
In contrast to the annual trade balance, the depreciation balance is an asset balance and in this respect also corresponds to the dispute balance . The key date for listing in Germany is the time of resignation or, in the event of the exclusion of an annoying partner, the day on which a lawsuit is filed within the meaning of Section 140 (2) HGB.
literature
- Peter Glanegger, Stefan Kusterer, Johannes Selder, Christian Kirnberger, Werner Ruß, Ulrich Stuhlfelner: Heidelberg Commentary on the Commercial Code: Commercial Law, Accounting Law, Tax Law , Verlag Hüthig Jehle Rehm, 2007, ISBN 3811452061 .