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Die Grundregeln von Herbert Hax zur Performance-Messung und die Bilanzierung von Kreditrisiken

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  • Andreas Haake

    (Grundsatzfragen der internationalen Rechnungslegung)

Abstract

Zusammenfassung Vor über 20 Jahren leitete Herbert Hax (1989) im Spektrum zwischen den konfliktären Prinzipien einer steuerungsorientierten Periodenerfolgsmessung („Entscheidungs-verbundenheit“ und „Manipulationsfreiheit“) die Grundregeln für die Bewertung von investitionsprojekten und die damit verbundene Periodenzurechnung der Projektzahlungen ab. Diese Grundregeln sind im Rahmen einer (konvergenten) in- und externen Performance-Messung zu beachten. im vorliegenden Beitrag werden erstmalig die Bilanzierung von Kreditrisiken nach IFRS und HGB im Hinblick auf die Beachtung dieser Grundregeln untersucht und auf dieser Basis die aktuellen Reformüberlegungen zur Kreditrisikovorsorge gewürdigt.

Suggested Citation

  • Andreas Haake, 2012. "Die Grundregeln von Herbert Hax zur Performance-Messung und die Bilanzierung von Kreditrisiken," Schmalenbach Journal of Business Research, Springer, vol. 64(1), pages 71-110, February.
    • Handle: RePEc:spr:sjobre:v:64:y:2012:i:1:d:10.1007_bf03373690
    DOI: 10.1007/BF03373690
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    More about this item

    Keywords

    D23; G01; G21; K00; L21; M41; M48;
    All these keywords.

    JEL classification:

    • D23 - Microeconomics - - Production and Organizations - - - Organizational Behavior; Transaction Costs; Property Rights
    • G01 - Financial Economics - - General - - - Financial Crises
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • K00 - Law and Economics - - General - - - General (including Data Sources and Description)
    • L21 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Business Objectives of the Firm
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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