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| Author: | Biener, H. |
| Title: | Die Rechnungsempfehlungen des IASC und deren Auswirkungen auf die Rechnungslegung in Deutschland. |
| Journal: | Betriebswirtschaftliche Forschung und Praxis
1993 : JUL-AUG, 4, p. 345-356 |
| Index terms: | ACCOUNTING STANDARDS ACCOUNTING LAW AMERICA EEC HARMONIZATION GERMANY |
| Language: | ger |
| Abstract: | The reached level of harmonization in the submission of proper accounts by IASC is sufficient and it does not give any reason for the continuation of harmonization, because of the negative influence to the continental european countries. The risks involved to the different basics of profit determination in the Continent of Europe and in the Anglo-American territory may have immediate influence on the german submission of proper accounts, if the Anglo-American submission of proper accounts will find general acceptance in Germany. |
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