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Opportunities for balance-sheets in forestry-companies in view of the circumstances of the German commerce law and tax-law
- Borchers, Jens
- Forstwissenschaftliches Centralblatt 1999 v.118 no.1-6 pp. 197-211
- balance sheet, business enterprises, forest economics, forest policy, forests, private forestry, trade, Germany
- During this century there have been a lot of attemps to include the growing-stock in the accounting-system of forest companies. They have been confronted with problems of registration and valuing, a special tax-system and the economic targets which are different for public and private forestry. Because of the initiatives of the Bavarian and the Northrhine-Westfalian forest-administration the topic was again drawn on the agenda of forest economics and forest policy. The paper sums up the state of discussion and proposes opportunities for finding conventional rules in addition to the German commerce tax and tax-law. The aim is to achieve a complete balance-sheet even in forest-companies in order to also increase the meaningfulness of external controlling and communication.