Hi all 
I have a question regarding HGB treatment of what is called "accruals" in IFRS und zwar: we are accruing every month for expenses which occurred but were not invoiced to us yet. Next month when invoice is received we unwind the accruals and post the real invoice. If our accrual was higher than the real invoice, then the delta is posted to Other income. Therefore in the end of year we have overstated Other income and Expense account.
I was told that this is a requirement of HGB (mostly that in the year-end we need to prepare Rückstellungspigel with all the movement types for provisions AND accruals like usage, reversal, addition etc). However I haven't found in HGB precise explanation whether accruals are also treated as Rückstellungen in this case and I am totally messed now. I would not treat normal monthly accruals as provisions in this case and would not increase therefore Other income, at least in IFRS there is no such practice. Is it the real difference between HGB and IFRS here?
Can anybody share with me the HGB paragraph for this please?
Vielen Dank im voraus!
I have a question regarding HGB treatment of what is called "accruals" in IFRS und zwar: we are accruing every month for expenses which occurred but were not invoiced to us yet. Next month when invoice is received we unwind the accruals and post the real invoice. If our accrual was higher than the real invoice, then the delta is posted to Other income. Therefore in the end of year we have overstated Other income and Expense account.
I was told that this is a requirement of HGB (mostly that in the year-end we need to prepare Rückstellungspigel with all the movement types for provisions AND accruals like usage, reversal, addition etc). However I haven't found in HGB precise explanation whether accruals are also treated as Rückstellungen in this case and I am totally messed now. I would not treat normal monthly accruals as provisions in this case and would not increase therefore Other income, at least in IFRS there is no such practice. Is it the real difference between HGB and IFRS here?
Can anybody share with me the HGB paragraph for this please? Vielen Dank im voraus!
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