Volume 10
<nobr>Massive value realisation dates in the preparation of</nobr>
<nobr>annual financial statements of commercial partnerships</nobr>

Kreuzer

The first chapter of this thesis begins briefly with the problem and the course of the investigation. The next chapter deals in more detail with the preparation of the annual financial statements of a partnership under commercial and tax law. The theoretical principles of the theory of reversal of impairment losses and their application are the subject of chapter 3. The topic "Relevant points in time for objective accounting and valuation in the annual financial statements of a partnership" is dealt with in detail in the following chapter 4. Finally, Gerhard Kreuzer summarises his findings once again.

To the overview