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| Author: | Colbe, W.B. von |
| Title: | Die deutsche Rechnungslegung vor einem Paradigmawechsel |
| Journal: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
2002 : MAR, VOL. 54:2, p. 159-172 |
| Index terms: | ACCOUNTING PRINCIPLES EUROPEAN UNION GERMANY COMPANIES |
| Language: | ger |
| Abstract: | In February 2001 the Commission of the European Union presented a proposal of a regulation concerning the implementation of international accounting principles. Thus, quoted companies based in the EU have to set up their consolidated financial statements in accordance with the International Accounting Standards (IAS) as of 2005. Due to the varying objectives of the IAS, intending to provide investors with information, and the German Accounting Principles, focusing on the distribution of profits as well as on the tax assessment, a change in paradigm can be scheduled if German Accounting is aligned with the IAS. This paper deals with the question to what extent such a re- orientation of German Accounting Principles can be stated as reasonable (original in German). |
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