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What prerequisites must be met for provisions to be formed at all? How do the recognition and measurement of a provision differ in the commercial balance sheet and in the tax balance sheet? This specialized book presents the correct handling in both commercial and tax law in a clear manner. The author, Michele Schwirkslies, does not address the balance sheet item "provision" in general, but rather the many different types of provisions that frequently occur in practice. She illustrates, using numerous examples and considering current case law, how to handle provisions correctly.

Contents:

• Types of provisions
• Classification of provisions in the balance sheet
• Distinction of provisions from other balance sheet items
• Provisions in the commercial balance sheet: recognition, measurement, reversal
• Provisions in the tax balance sheet: recognition, principle of relevance, special regulations, measurement, reversal
• Accounting lexicon

New in the 2nd edition:

• Consideration of electric and hybrid vehicles in the calculation scheme for determining trade tax provisions
• Consideration of current social security contribution assessment limits for calculating vacation provisions
• Elimination of the obligation to discount liabilities due to the Fourth Corona Tax Relief Act.