Accounting mismatch

Accounting mismatch

Accounting mismatch ist eine inkonsistente Bewertung der Aktiv- und Passivseite einer Bilanz nach IAS/IFRS.

Beispielsweise tritt es auf, wenn die Aktivseite (z. B. Kapitalanlagen) mit Fair Value (Zeitwert) bewertet werden und die Passivseite (z. B. Verbindlichkeiten) mit fortgeführten Anschaffungskosten. Ändert sich der Marktzinssatz, so wirkt sich die Änderung nur auf die Aktivseite aus und die Passivseite bleibt unverändert, obwohl sich der Zeitwert der Verbindlichkeiten auch verändert hat.


  • Grünberger, David: IFRS 2009. Ein systematischer Praxisleitfaden. Herne: NWB, 2009

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