13:42 Feb 13 

I've just reclassified the question to "Law" on the basis of your compelling arguments.

13:31 Feb 13 

In think a distinction should be made here betwen Rechnungslegung in the sense of accounting as Liz has interpeted it (and which lies behind the category switch from law to business/finance), and the term as used in actions for infringements of patent/trademark/copyright etc where the plaintiff needs to know details of the infringer's revenue/expenses etc for the infringing object in order to be able to calculate the damages he can claim. There is also the term Rechnung legen meaning to bill, which is again different.