The net principle is a principle of the economic accounting.

With the net principle contrary to the gross principle Aufwands-und yield positions are up-counted completely or partly. This has the effect that the force of expression of the balances is very small. The evaluation of the earnings of the enterprise is masked and is therefore forbidden ("§ 246, 2 HGB).

Examples

• homogeneously expenditure and yield position: Rental - spends; Interest yield - spends
• from several expenditure and kinds of yield compound positions: Sales profits; Kinds of expenditure.

Articles in category "Net principle"

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• pagans@texoma.net principle #0
  pagans@texoma.net principle #0. Jim Fleming JimFleming at unety.net Sun Jul 6 17:36:56 EDT 1997. Previous message: Intresting news posts on NSI/ARNI ...


• pagans@texoma.net principle #3
  pagans@texoma.net principle #3. Larry Vaden vaden at texoma.net Fri Jul 4 22:13:02 EDT 1997. Previous message: pagans@texoma.net principle #3 ...


• pagans@texoma.net principle #3
  pagans@texoma.net principle #3. Jim Fleming JimFleming at unety.net Fri Jul 4 13:34:38 EDT 1997. Previous message: Mr. Geist ...


• pagans@texoma.net principle #5
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