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Реализация Выручки С Оборота В Рамках Долгосрочных Договорных Обязательств В Соответствии С Немецкими Стандартами Ведения Бухгалтерского Учета

In: Pandemie als nicht alltägliches Event-Risk

Author

Listed:
  • Christoph Freichel

    (University of Applied Sciences in Saarbrücken)

  • Jörg Wasmuth

    (FernUniversität in Hagen)

Abstract

Поддержание платежеспособности во время пандемии стало центральной задачей для многих компаний. Входящие платежи часто осуществляются во исполнение долгосрочных обязательств компании перед клиентом. Темой данной статьи является вопрос о том, как отражать подобные денежные поступления в учете, если компания потеряла возможность оказывать услуги из-за пандемии.

Suggested Citation

  • Christoph Freichel & Jörg Wasmuth, 2022. "Реализация Выручки С Оборота В Рамках Долгосрочных Договорных Обязательств В Соответствии С Немецкими Стандартами Ведения Бухгалтерского Учета," Springer Books, in: Tatjana Nikitina & Clemens Renker (ed.), Pandemie als nicht alltägliches Event-Risk, pages 307-318, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-36504-2_31
    DOI: 10.1007/978-3-658-36504-2_31
    as

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