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| Author: | Auer, K. V. |
| Title: | Mythos und Realität von US-GAAP und IAS. |
| Journal: | Zeitschrift für Betriebswirtschaft
1999 : VOL. 69:9, p. 979- 1002 |
| Index terms: | PENSIONS ACCOUNTING PRINCIPLES PORTFOLIO MANAGEMENT INVESTMENT |
| Language: | ger |
| Abstract: | Based on four theses, the paper examines the quality of US- GAAP and IAS compared to EC-Directives, especially compared to Austrian and German accounting principles. The theses in- clude transparency, valuation principles, value referance and the impact of the accounting standard on the portfolio management of international investors. The results suggest that no general superiority of US-GAAP and IAS compared to EC-Directives, especially compared to Austrian and German accounting principles exist in these four areas. |
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