Zur Vergleichbarkeit der jährlichen Buchführungsergebnisse deutscher Staatsforstbetriebe

Consideration on the comparability of the annual accounting results of German State Forest Companies

Alfeld

Verlag M. & H. Schaper

2006

1 Lit. Ang.

Artikel aus einer ZeitschriftUnselbständiges Werk

4354

200133131

As help for a comparison of the key characteristics of the different companies, an accounting scheme was developed by the German Forest Council (DFWR), which is recommended to be applied by each state-forest-service. In reality however each state-forest-company works with individually altered accounting-rules which are more less comparable or even not as could be shown with the here published investigation. Therefore it is not possible to sum-up the different results or key-figures to a consistent national synoptic-overview on the economic-results without specific adaptations and corrections.