Zur Geschichte der Zeitwertbilanzierung in Deutschland

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Zur Geschichte der Zeitwertbilanzierung in Deutschland. / Haaker, Andreas; Velte, Patrick.
In: Zeitschrift für Unternehmensgeschichte : ZUG = Journal of business history, Vol. 58, No. 1, 01.04.2013, p. 73-104.

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@article{cbcf04ebd0d24eb8a192bd4ad6f8d76d,
title = "Zur Geschichte der Zeitwertbilanzierung in Deutschland",
abstract = "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.",
keywords = "Betriebswirtschaftslehre",
author = "Andreas Haaker and Patrick Velte",
year = "2013",
month = apr,
day = "1",
doi = "10.1515/zug-2013-0105",
language = "Deutsch",
volume = "58",
pages = "73--104",
journal = "Zeitschrift f{\"u}r Unternehmensgeschichte : ZUG = Journal of business history",
issn = "0342-2852",
publisher = "Walter de Gruyter GmbH",
number = "1",

}

RIS

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 -

DOI