Sie stehen diesen teilweise sogar ablehnend gegenüber, da die Bildung von stillen Reserven den Einblick in die Vermögenslage des Unternehmens erschwert.
Daneben enthalten Kreditverträge oftmals Klauseln ( Financial Covenants ), nach denen bestimmte Kennzahlen ( bspw. Loan-to-value ), während der Laufzeit des Kreditverhältnisses, eingehalten werden müssen.
Diese Kennzahlen werden häufig auf Basis des IFRS-Abschlusses ermittelt.
www.trinavis.comSometimes they even view them critically, as the formation of hidden reserves makes it more difficult for them to understand the net assets position of the company.
Additionally, loan agreements often contain financial covenants according to which certain ratios ( for example loan-to-value ratio ) have to be adhered to during the term of the loan.
Such ratios are often determined on the basis of the financial statements prepared according to IFRS.
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