search query: @author Haller, A. / total: 7
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| Author: | Haller, A. Eierle, B. |
| Title: | The adaption of German accounting rules to IFRS: a legislative balancing act |
| Journal: | Accounting in Europe
2004 : SEP, VOL. 1, p. 27-50 |
| Index terms: | Accounting standards Germany |
| Language: | eng |
| Abstract: | This article analyses the way that the German legislator has confronted the recent changes in accounting standards. It explains the statutory changes introduced to adapt the accounting regime in Germany. The authors conclude that in general, the accounting reform strategy of the German government can be characterized as being slow, conservative and reactive. |
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