Zur Geschichte der Zeitwertbilanzierung in Deutschland
Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
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in: Zeitschrift für Unternehmensgeschichte : ZUG = Journal of business history, Jahrgang 58, Nr. 1, 01.04.2013, S. 73-104.
Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
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TY - JOUR
T1 - Zur Geschichte der Zeitwertbilanzierung in Deutschland
AU - Haaker, Andreas
AU - Velte, Patrick
PY - 2013/4/1
Y1 - 2013/4/1
N2 - It is widely regarded that current value or fair value accounting has been «fuelling» the recent financial crisis. Nevertheless, it was during this self-same financial crisis that it was (re-)introduced for banks by the modernised German Commercial Code in 2009. Ironically, current value accounting was abolished by the German legislature in 1884 on account of the «Gruenderkrise ». The reasons given by the German legislature 128 years ago, which are entirely apposite to the current crisis, should have been taken into consideration before modernisation of the German Commercial Code was effected. In this paper the history of current value accounting in Germany will be discussed against the background of these contradictions.
AB - It is widely regarded that current value or fair value accounting has been «fuelling» the recent financial crisis. Nevertheless, it was during this self-same financial crisis that it was (re-)introduced for banks by the modernised German Commercial Code in 2009. Ironically, current value accounting was abolished by the German legislature in 1884 on account of the «Gruenderkrise ». The reasons given by the German legislature 128 years ago, which are entirely apposite to the current crisis, should have been taken into consideration before modernisation of the German Commercial Code was effected. In this paper the history of current value accounting in Germany will be discussed against the background of these contradictions.
KW - Betriebswirtschaftslehre
UR - http://www.scopus.com/inward/record.url?scp=84890412536&partnerID=8YFLogxK
U2 - 10.1515/zug-2013-0105
DO - 10.1515/zug-2013-0105
M3 - Zeitschriftenaufsätze
VL - 58
SP - 73
EP - 104
JO - Zeitschrift für Unternehmensgeschichte : ZUG = Journal of business history
JF - Zeitschrift für Unternehmensgeschichte : ZUG = Journal of business history
SN - 0342-2852
IS - 1
ER -