search query: @indexterm Balance sheets / total: 133
reference: 38 / 133
| Author: | Schruff, W. |
| Title: | Die internationale Vereinheitlichung der Rechnungslegung nach den Vorschlägen des IASC - Gefahr oder Chance für die deutsche Bilanzierung? |
| Journal: | Betriebswirtschaftliche Forschung und Praxis
1993 : JUL-AUG, 4, p. 400-426 |
| Index terms: | ACCOUNTING LAW ACCOUNTING STANDARDS EEC HARMONIZATION GERMANY BALANCE SHEETS |
| Language: | ger |
| Abstract: | The present exertion of the international harmonization in the submission of proper accounts by the IASC have been met with the resistance in Germany. The Anglo-Saxon principles may dismiss the German principles of drawing up of balance sheet, which may lead to the struggle for the existence of German companies. In the interest of inter- national, but also national comparison the proposals by IASC can serve as a base for the further development in the regulation of the german submission of proper ac- counts for groups. |
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