search query: @author Möller, H. P. / total: 4
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| Author: | Möller, H. P. |
| Title: | Zur Praxis der Konzernrechnungslegung im Geschäftsjahr 1983. |
| Journal: | Zeitschrift für Betriebswirtschaft
1987 : AUG, VOL. 57:8, p. 763-779 |
| Index terms: | COMPANY REPORTS COMPANY LAW ACCOUNTING CONSOLIDATED ACCOUNTS FINANCIAL STATEMENTS FEDERAL REPUBLIC OF GERMANY |
| Language: | ger |
| Abstract: | The German Companies Act of 1965 prescribes a kind of consolidating balance sheets and income statements of different though related companies which enables companies to choose among different methods. It is reviewed how 45 of the largest German companies, banks and insurance companies excluded, made their choice. By comparing the result with those of two former parts of research, it also shows how the methods applied for consolidating financial statements have changed since 1967. In some areas there is a tendency to apply methods which were introduced as mandatory into German law by the 7th EEC-directive (European Economic Community) from 1990 on. |
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