What is actually the difference between EÜR and P&L?!?
(3 votes)
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Die GuV ist nur ein Teil der Bilanz. Dort gilt, wie auch innerhalb der Bilanz das Aufwands- und Ertragsprinzip.
Die EÜR ist eine vereinfachte Gewinnermittlung insgesamt. Hier gilt dagegen das Zufluss-/Abflussprinzip.