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| Author: | Weissenberger, B.E. Stahl, A.B. Vorstius, S. |
| Title: | Changing from German GAAP to IFRS or US GAAP: a survey of German companies |
| Journal: | Accounting in Europe
2004 : SEP, VOL. 1, p. 169-189 |
| Index terms: | Accounting principles Accounting standards Financial reporting Germany |
| Language: | eng |
| Abstract: | This article researches the motives to why an increasing number of listed German companies opt for international reporting systems (IFRS or US GAAP) rather than German GAAP. |
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