IT'S JUST A THEORETICAL QUESTION, I don't support it. I love the German Commercial Code (HGB) as a business student😝 I struggle with it every day. I'm just wondering, isn't it theoretically "discriminatory" because §1 of the German Commercial Code (HGB) and the following sections talk about merchants all the time? And there's no such…
If a company purchases a machine that costs €70,000, but costs an additional €5,000 for assembly and delivery, do these costs have to be added to the €70,000, or can only the €70,000 be depreciated, for example, over a five-year useful life.
Does anyone have a solution for this? Several fellow students give different results and I don't know what to base my answer on because the lecturer hasn't published any solutions. ABC AG purchased a machine on December 31, 2020, for a net price of €80,000 . As a regular customer, it is granted a 10%…
How would you solve this? Here is the case: Company X buys securities of Company A: The holding period of the securities is uncertain. Based on the price history shown below, state the maximum and minimum valuations for the commercial financial statements for 2019, 2022, and 2021. Would there be differences in the tax balance…
Markus ordered a pair of jeans online from Dress-for-Less for €50. The order was placed on December 1, 2023. Unfortunately, the jeans didn't fit Markus and he returned them on December 7, 2023. Dress-for-Less has confirmed the return and the credit note. Dress-For-Less filed for insolvency at the end of December 2023. Now the payment…
This means: Right next to the hotel, some guy runs a guesthouse in a completely ordinary private house. From the outside, it's not obvious that it's a guesthouse. But they do, in fact, regularly let people (e.g., workers) stay in the house for days and weeks. They also state, according to their own statements, that…
Hey, Does anyone know if it is that simple with current assets and fixed assets, that if there is, for example, a permanent impairment in value and it says "depreciation obligation", that means that you have to state the lower value? With "depreciation option" you can decide which value you want to use or how…
Hello, I'm currently studying for my accounting exam. In the assignment, we were supposed to make all entries under the premise of maximizing the annual profit from the initial valuation. The assignment was about a patent. My question concerns the administrative expenses. These can be included in the balance sheet, but they don't have to…
There are now many companies that develop AI solutions for other companies, which they then use. Are there also services from companies that develop AI programs for you as a company that you can then resell? A few questions about this: Do you think they will "steal" your idea if you ask for something like…