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- Title
Teilwertzuschreibung von Fremdwährungsverbindlichkeiten bei fundamentaler Änderung der wirtschaftlichen oder währungspolitischen Daten.
- Abstract
The article deals with the revaluation of foreign currency liabilities in the event of a fundamental change in economic or currency policy data. It is stated that such revaluation is permissible if the euro value has decreased compared to the foreign currency due to an extraordinary and sustainable change. This applies to all foreign currency loans, regardless of the remaining term. The article refers to a decision of the Federal Fiscal Court (BFH) in a specific case where a GmbH & Co. KG wanted to achieve a revaluation of a foreign currency loan. The tax court granted the claim, and the tax office's appeal was unsuccessful.
- Subjects
CURRENCY revaluation; LIABILITIES (Accounting); ACCOUNTING; NATIONAL currencies; ECONOMIC change; FOREIGN exchange; FEDERAL court decisions; MONETARY policy; ECONOMIC policy
- Publication
FinanzRundschau, 2022, Vol 104, Issue 2, p83
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2022-1040208