Fehlerhafte Umsatzerkennung nach IFRS 15
Definition
Complex progress billing in machinery contracts requires splitting obligations, leading to delayed or missed revenue recognition, especially under German legal constraints on work-in-progress transfer.
Key Findings
- Financial Impact: 2-5% revenue loss per contract; €10,000+ per complex project[1]
- Frequency: Per long-term machinery contract
- Root Cause: Ambiguous distinction of performance obligations and percentage-of-completion restrictions in Germany
Why This Matters
This pain point represents a significant opportunity for B2B solutions targeting Industrial Machinery Manufacturing.
Affected Stakeholders
CFO, Controller, Projektleiter
Deep Analysis (Premium)
Financial Impact
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Current Workarounds
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Methodology & Sources
Data collected via OSINT from regulatory filings, industry audits, and verified case studies.
Related Business Risks
Verzögerte Rechnungsstellung durch E-Rechnung
GoBD-Verstöße bei Fortschrittsabrechnung
Produktionskostensteigerung durch Transport und Wartezeiten
Qualitätsverluste durch Asset-Mix-ups
Kapazitätsverluste durch manuelle Konfigurationsengpässe
GoBD-Verstöße bei Inventar-Tracking
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