Roberto Becker addresses the previously neglected principles related to proper forecasting. Based on the empirical finding that forecast statements and announcements elicit significant reactions in the capital markets, and in light of the qualitative deficiencies identified in forecast reporting, the author engages with the normative development of a principle system for forecasting based on the principles of proper accounting. The goal is to create a consistent and forecasting-appropriate principle system that enables the formation of a well-founded and decision-useful forecast or confirms it by deriving a target object. Forecasting can be categorized into four principle groups: documentation, system, framework, and core principles, which are hierarchically related to one another. The author, Roberto Becker, is an employee at an auditing firm in the audit department and has obtained his doctorate while working at the Chair of International Accounting and Auditing at the Technical University of Chemnitz.