A Study on individual accounts in accordance with IAS/IFRS in Germany and on an new alternative to the Determination of distributable profits and taxable income established by the German Commercial Code

国际会计准则/国际财务报告准则将在欧盟一级的认可机制的基础上引入欧洲法律环境。所有欧盟上市公司必须根据2005年起认可的《国际会计准则/国际财务报告准则》编制其合并账目。成员国将被允许将国际会计准则/国际财务报告准则的适用范围扩大到非上市公司和个人账户。本研究提供了德国商法典资本维持制度的一些主要特征的法律背景，以及根据公司的商业账户确定公司应纳税所得额和可分配利润的法律背景。本研究探讨是否可以根据国际会计准则/国际财务报告准则计量企业的应纳税所得额，并根据偿付能力测试来确定可分配利润。总之，这项研究证实，德国的企业所得税和可分配利润是以《商法典》(HGB-Jahreabschluss)的个人账户为基础的。

IAS/IFRS would be introduced into the european legal enviroment on the basis by an endorsement mechanism at EU level. All listed EU-companies must prepare their consolidated accounts in accordance with endorsed IAS/IFRS from 2005. Member states would be allowed to extend the application of IAS/IFRS to unlisted companies and to individual accounts.This study provides a legal background on some of the main features of the capital maintenance regime in Germany Commercial Code and Determination of corporation taxable income and distributable profits to be based on the firm’s commercial accounts. This study examines whether it is possible to measure corporation taxable income based on IAS/IFRS and to determine distributable profits in accordance with solvency test. In conclusion, this study confirms that corporation income taxation and distributable profits in Germany is based on individual accounts of Commercial Code(HGB-Jahreabschluss).