search query: @indexterm COMPARATIVE RESEARCH / total: 215
reference: 122 / 215
| Author: | Hommel, M. |
| Title: | Internationale Bilanzrechtskonzeptionen und immaterielle Vermögensgegenstände |
| Journal: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1997 : VOL. 49:4, p. 345-369 |
| Index terms: | ACCOUNTING FINANCIAL ACCOUNTING ACCOUNTING PRINCIPLES COMPARATIVE RESEARCH USA GERMANY |
| Language: | ger |
| Abstract: | The influence of Anglo-american accounting philosphy on the financial reporting of German enterprises is increasing significantly. In order to evaluate the resultant opportunities and risks for German accounting it is necessary to critically analyse the accounting philosophies of both spheres of regulation. Whereas a preliminary description of the differing purposes of the balance sheet is easily achieved, the precise specification of the associated accounting principles and their application in concrete circumstances is much harder to achieve. At first glance it seems obvious that the Anglo-american information- oriented financial reporting commands a more extensive capitalisation of assets and carrying of liabilities in the balance sheet than that due to the German "principle of prudence". |
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