Financial Accounting

201

Beck’scher Bilanzkommentar, § 275

202

Coenenberg et al., 2016 (1), p. 528

203

Coenenberg et al., 2016 (1), p. 519

204

Coenenberg et al., 2016 (1), p. 852

205

Coenenberg et al. give the example of a small company with very high hidden reserves (land that was acquired in the distant past and with a very high increase in its market value). No information about these hidden reserves must be given; nevertheless, this may be misleading (Coenenberg et al., 2016 (1), p. 855).

206

Under specific circumstances, information can be omitted to avoid adverse effects (§ 286); for details see Beck’scher Bilanzkommentar, § 286.

207

Coenenberg et al., 2016 (1), p. 787 Coenenberg et al., 2016 (2), p. 21

208

According to German GAAP, all changes in value of ...