Aufsätze Ökonomik

Aufsätze Pädagogik

Aufsätze Sozialethik


Prof. Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.

Abhandlungen über Johann Heinrich Jung-Stilling

Nachtodliche Belehrungen zur Ökonomik

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Calendar year

The period from January 1 to December 31 of a year. However, many companies choose the business year for their balance sheet and annual report instead of the calendar year (business year, accounting year: the twelvemonths period for which financial statements are produced, and in relation to which the tax liabilities are calculated). This is mostly due to the seasonality of the business – such as in the tourism industry or in the construction sector – which makes a different accounting period from the calendar year useful and advisable. This shift must always be taken into account in statistical comparisons based on balance sheet data. – Cf. Monthly Report of the Deutsche Bundesbank of December 2012, p. 53 et seq.

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
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