[GNC-dev] New balsheet (and P&L report), API considerations, and (slow?) KVP in Account.cpp

Frank H. Ellenberger frank.h.ellenberger at gmail.com
Tue Aug 7 21:57:58 EDT 2018


Hi Adrien,

Am 31.07.2018 um 02:27 schrieb Adrien Monteleone:
> Frank,
> 
> I’ve been following this for a while, and perhaps I’m not understanding, but are the groupings just presentational?

Usually the sums of this groups are economic indicators, e.g. if
current assets < current liabilities
there is a liquidity problem.

> If that’s the case, I would think the place to address this is in the report options, not the account structure. (you could use any structure you need, and easily re-group based on the rule you decide or need to follow.)

The tables in
https://de.wikipedia.org/wiki/Gewinn-_und_Verlustrechnung#Gliederung
show the grouping for the 3 regions AT (UGB), DE (HGB) and intl (IFRS).
The latter can be adapted for the less formal US (GAAP). They are shown
for 2 different methods:
Period costing Method (Gesamtkostenverfahren) and
Cost of Sales Method (Umsatzkostenverfahren)

I have currently no idea, how to get this different forms from the
report by options.

> Regards,
> Adrien

Regards
Frank

P.S.
I found a translation of my preferred account template at
https://www.datev.de/web/de/datev-shop/material/skr-04-englisch/
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