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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