In German tax accounting, the going concern value (“Teilwert”) is the central measurement of asset impairment since 1934. The conceptual weaknesses of the concept have set the future of the 80-year old fiscal measurement tradition up for discussion. First, I shed light on the development of...

The materiality principle supports the information function of financial accounting as to what information could usefully be published to enhance investors' decisions. Therefore, materiality guides the entity preparing the accounts to present relevant financial information and to prevent...

This paper explores how public organisations use accounting as a pedagogical instrument for educating individual citizens. Drawing on conceptions of financial literacy and governmentality, our paper presents the findings of a qualitative case study of German prisons and analyses how accounting...

Hosting the 2006 FIFA World Championship induced a boom in stadium investments in Germany. A second wave of smaller arena constructions can currently be observed across the country. These projects are promoted by smaller clubs of the first and the second Bundesliga, aiming not to fall behind the...

Dieser Beitrag formuliert Kalküle für Investitionsentscheidungen von Personenunternehmen unter Berücksichtigung der neu geschaffenen Option zur Begünstigung nicht entnommener Gewinne (§ 34a EStG n.F.). Im Kalkül unter Sicherheit besteht die optimale Alternativanlage immer in der abgeltend...