The Corona pandemic is having a profound impact on many companies. These are affected on the one hand by the fact that the legislature has decided on some temporary changes to the law and on the other hand by banning some sectors from carrying out their activities. This has a negative impact on the liquidity of the companies affected. In their article, Prof. Freichel and Dr. Wasmuth highlight which points need to be taken into account in accounting if companies still manage to generate financial resources from customers on the basis of so-called continuing obligations without the entrepreneur immediately providing their consideration. You can find the entire article in the journal Deutsches Steuerrecht (DStR), issue 21/22, year 2020 on pages 1141-1146.
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