Accounting aid
In German accounting under the German commercial law, the term accounting aid summarizes those balance sheet items that do not meet the accounting criteria, but which were nevertheless allowed to be applied in order to ensure that the results are determined in the appropriate period. This concerned the following positions:
- active latent taxes (§ 274. 2 HGB aF)
- Expenses for the start-up and expansion of business operations (Section 269 HGB old version)
In addition, goodwill as well as certain provisions for expenses were sometimes qualified as accounting aids in the literature .
With the coming into force of the Accounting Law Modernization Act , the accounting aids were either deleted without replacement (prohibition of entry for start-up and expansion expenses and certain provisions for expenses) or converted into allowances (goodwill) or options (active deferred taxes).
Thus, there are currently no more accounting aids in German commercial accounting law.
literature
- Adolf G. Coenenberg: Annual accounts and analysis of the annual accounts. 21st edition, Stuttgart, 2009.
Individual evidence
- ^ Adolf G. Coenenberg: Annual accounts and analysis of the annual accounts , 21st edition, Stuttgart, 2009, p. 79.
- ↑ http://dejure.org/aenderungen/synopse-HGB-2009.html#a274
- ↑ http://dejure.org/aenderungen/synopse-HGB-2009.html#a269
- ^ Adolf G. Coenenberg: Annual accounts and analysis of the annual accounts , 21st edition, Stuttgart, 2009, p. 79; P. 180.
- ^ Adolf G. Coenenberg: Annual accounts and analysis of the annual accounts , 21st edition, Stuttgart, 2009, p. 80.
