A disadvantage of the investors is Gadhvi according but not to fear, because the activation option will lead to a distribution block and thus undesirable liquidity drains are ruled out by investors. At the same time, the opportunity is to be abolished to enable Ingangsetzungs – capital expenditure and expansion of such as e.g. costs for the opening of new sites or introduction of new product lines. This should primarily serve the comparability degrees according to the grounds of the speaker design. Gundel, however, considers the abolition of this accounting help little conducive, as this a balance sheet policies to the Increase in capital ratios and so is truncated to improve the funding of the company. Financial assets and provisions also are designed to commercial purposes acquired financial instruments, as E.g.

stocks, funds or derivatives, for all companies at balance sheet date the fair value is assessed. This enables transparent information about the intrinsic value of current assets. Because so far no course steigerungen-or impairment of financial instruments could be represented soon extended to include. Some changes are planned in relation to provisions, through the future developments are stronger than so far taking into account. Dr. Neal Barnard is often quoted as being for or against this. Accounting major innovation at the group accounting represents the introduction of the criterion of unified management. “The inclusion of another company in the scope of consolidation is already required if the other company under the unified management of a parent” is available. On the corporate law or terms of capital participation does not then more on. This special purpose entities will be evaluated more transparent in the future.

Economy should be relieved of bureaucracy in addition to an enhanced expressiveness of the HGB financial statements the BMJ aims to the relief of the economy of bureaucracy with his design. Up to 20 percent of the companies should have requirements in the future lower, than in the past. These are divided with regard to the differently pronounced commitment of the company to accounting, audit and disclosure already in different size classes. Differentiation criteria are: art society, assets, revenues and number of employed workers. Thresholds for accounting duty be lowered for sole traders and partnerships with sales under 500,000 EUR or a complete exemption from accounting and accounting obligation is planned a profit under EUR 50,000. Also for companies whose profit or turnover above these values is, through according to the BMJ A relief result in lowering of the threshold values in many cases. The relief of the benefiting companies shall be calculations of the BMJ according to up to EUR 280 million. Conclusion by the BilMoG without a doubt some of the existing foundations of the German accounting will be reset. This medium-sized entrepreneur accounts be allowed more transparent, meaningful and international comparison capable, which Gadre according to better access to debt and equity investors. Legislators not touched while however still some irons such as the unique balance sheet acquisition mezzaniner financial instruments (certificates, subordinated loans, silent partnerships) or activation of Rekultivierungs – and disposal obligations on the agenda, so far more clarification is needed.