Bilanzierung von nicht auf Gegenseitigkeit ausgerichteter Übertragungen — 'G4+1'-Projekt

Titel der 'G4+1'-Studie: Bilanzierung von nicht auf Gegenseitigkeit ausgerichteter Übertragungen durch den Empfänger, mit Ausnahme von Einlagen durch die Eigentümer: Definition, Ansatz und Bewertung

veröffentlicht im: Februar 2000

Schlussfolgerungen: The purpose of the Discussion Paper is to establish principles that will lead to consistent accounting treatments by recipients of non-reciprocal transfers, often referred to as contributions. Contributions are essentially transfers of resources from one party to another where the transferors do not directly receive approximately equal value in return. These include everyday transfers such as gifts, donations, government grants and taxes. They may be received as cash, or as other assets, or as reductions in liabilities (for example forgiven loans), and may or may not have conditions or restrictions attached. Non-reciprocal transfers are a major source of funding for government and other not-for-profit organisations.

In practice, the accounting treatment of contributions by recipients is unresolved and it is often debated whether they should be reported by recipients as revenues, as reductions in expenses or in the cost of assets, as liabilities, or as direct additions to equity. The Discussion Paper takes the position that many recipients should report contributions as revenues in the periods the transfers are made, rather than over several periods in line with how the transferred assets are consumed by the recipients.

Important issues dealt with in the Discussion Paper include:

  • In what circumstances contributions include promises to give and whether these promises should be recognised by promisees.
  • Whether liability recognition is appropriate in the case of contributions received with conditions.
  • How go-between entities should account for receipts of contributions (go-between entities, which are often charities, are entities that receive contributions and distribute these on behalf of the transferors to other organisations).
  • How specified beneficiaries of go-betweens should account for contributions held on their behalf by the go-betweens.
  • When donated services should be recognised by recipient entities.

Entsprechendes IASB-Projekt:  (derzeit keins)


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