In German tax accounting, the going concern value (“Teilwert”) is the central measurement of asset impairment since … discussion. First, I shed light on the development of the accounting measurement concepts from Prussian Civil Code 1794 (ALR) to … the whims of targeted tax accounting policies. The provision of a purely indicator-based impairment test by the IASB is …

This essay provides a survey of the evolution and the developments of bookkeeping, internal cost accounting and … present times. It is shown that the developments in bookkeeping and cost accounting have regularly been a reaction to … accounting, which chronologically enumerate different techniques and practices, this text additionally delivers an outline of …