Rolling Forecasts can be regarded as budget reports which forecast the expected actual values based on the respectively actual level of awareness. In this manner new information as e.g. new framework conditions are constantly integrated in the forecast. Rolling forecasts extend over a period of 5 to 8 quarters and therefore provide prospects of the period after the end of the accounting year. In this manner a bigger scope of the forecasts is achieved which though have a small level of details. Therefore the rolling forecasting can also be seen as form of the booking in the course of the year.