Zieloptimale Jahresabschlussplanung durch Einsatz mehrperiodiger bilanzpolitischer Entscheidungsmodelle

Christian Reibis

Metrika: International Journal for Theoretical and Applied Statistics, 2006, vol. 17, issue 1, 99-122

Abstract: In the 1990s computer-aided decision models were developed, which were geared towards planning annual accounts for commercial and/or tax law purposes and ensured a target-optimum exertion of accounting policy latitudes. The models used a single-period approach. Due to the fact that option rights exerted in presence will cause converse impacts in future periods, the effects in the following periods must also be considered. This essay demonstrates how the periods under observation of the decision models can be extended to four periods. The developed models provide support on planning of annual accounts and calculate optimum solutions. Due to the complexity of the correlations which are involved, it is improbable that optimum accounting policy decisions can frequently be attained manually. The multi-period approach ensures, that in the future sufficient accounting policy working fund will be available. Copyright Springer-Verlag 2006

Date: 2006
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DOI: 10.1007/s00187-006-0160-z

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