Legal Lexicon

Bilanzierung

Difference Transaction

The difference transaction explains how traders make profits from price differences between buying and selling. Discover more in the lexicon!

Accountant

An accountant records and manages a company’s financial data. Learn more about their tasks and significance in our detailed article!

Consistency of Valuation

Consistency of valuation refers to the stable continuation of valuations in mathematics and economics. Curious? Discover more in the lexicon!

Economic Entity

Economic entity describes the consolidation of several companies into a single organizational unit. Discover how synergies arise and grow!

Administrative Assets

Administrative assets encompass state property used to fulfill public tasks. Learn more about their significance and management!

Expenditures

Expenditures refer to all outflows of funds from a household or company. Learn more about the different types and the significance of financial expenditures – now in the article!

Expenses

Expenses refer to costs in accounting. Learn how they influence corporate success – discover more in the detailed article!

Dissolution Gain / Loss

The dissolution gain/loss arises from the sale of assets and affects the profit. Find out more in the detailed article!

Swap

A swap is a financial instrument for exchanging payment streams. Learn more about the types and applications in the detailed article!

Stocktaking

Stocktaking is the systematic inventory of goods and materials. Find out in the article how it promotes efficiency and control in the warehouse!

Reserves

Reserves are financial reserves or resources set aside for unforeseen circumstances. Learn more about their importance and types in the lexicon!

Reserve

A reserve secures resources or personnel for emergencies. Learn more about types and significance—discover the full article now!

Receivables

Receivables are claims arising from goods delivered and services rendered. Learn how they keep companies liquid and manage risks – discover more now in the lexicon!

Sustainability Reserve

The sustainability reserve strengthens the financial stability of companies. Find out how it provides long-term risk protection – read the article now!

Expense Related to Acquisition

Expense related to acquisition refers to costs for repairs near the purchase date of an asset. Learn more about tax regulations and pitfalls!

Business Cycle Equalization Reserve

The business cycle equalization reserve offsets economic fluctuations. Learn more about this smart financial strategy – discover the details in our article now!

Leasing

Leasing is a form of financing that allows the use of assets in exchange for installment payments. Learn more about the advantages and risks of this model!

Annual Surplus

The annual surplus shows a company’s profit for the fiscal year. Learn more about its significance and calculation in the detailed article!

Hedging

Hedging protects against financial risks through hedging strategies. Discover how you can minimize losses – learn more in the detailed article now!

Goodwill

Goodwill refers to intangible assets in company acquisitions. Learn more about its significance, accounting, and impact on business valuation!