Rechtswissenschaft und Rechnungslegung

The book explores the possibilities and limitations of an independent accounting law doctrine that remains closely linked to private law, using multi-component transactions as an example. The goal is to guide future sector-specific policy-making. To achieve this goal, the book examines whether the current state of legal doctrine can provide a solution for assessing the "hard cases" of revenue recognition. This requires three steps: First, analyzing to what extent legal scholarship can produce universally applicable results. Next, identifying the need for the doctrinal process pursued in this work. Finally, developing the doctrinal model.

The work was awarded the Förderpreis der Stiftung Kapitalmarktrecht für den Finanzstandort Deutschland.