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No 1 (2016): Energy

Rückstellungen in Kernkraftwerken: Eine handelsrechtliche Betrachtung der Rückstellungen für die Stilllegungs- und Entsorgungskosten eines Kernkraftwerks

  • Flurin Riederer
Submitted
March 14, 2018
Published
March 14, 2018

Abstract

A provision shall be recognised when an outflow of resources is probable. The same applies to nuclear power plants. If they had to recognise the disposing and the decommissioning liability, they would be overindebted. Why can they exist anyway?