Grundsätze und Methoden zur Abbildung von Prognosen im Bilanzsteuerrecht

Tax accounting is significantly influenced by forward-looking estimates that must be in line with taxation principles and legal requirements, which limit judgement. Yet, the derivation process and the supporting evidence to be provided are often not clarified definitively, which results in risks for the practice of accounting.

This PhD thesis points out the principles according to which forecasts for the purposes of depreciation and impairment as well as provisions should be made and reviewed, taking into account empirical conditions. It discusses the applicability of suitable methods and, on this basis, outlines reform options.