Congruence principle (accounting)

The congruence principle (also called pagatorial principle ), in English called clean surplus accounting , states that the sum of the accounting period profits corresponds in the long term to the sum of the payment surpluses. Gabriel Preinreich is considered to be the founder of the congruence principle (see also Preinreich-Lücke theorem ).

literature

• Gerald A. Feltham, James A. Ohlson: Valuation and Clean Surplus Accounting for Operating and Financial Activities. In: Contemporary Accounting Research. Vol. 11, No. 2, 1995, pp. 689-731, doi : 10.1111 / j.1911-3846.1995.tb00462.x , (PDF; 2.1 MB) .