search query: @indexterm accounting law / total: 79
reference: 23 / 79
Author: | Schruff, W. |
Title: | Die internationale Vereinheitlichung der Rechnungslegung nach den Vorschlägen des IASC - Gefahr oder Chance für die deutsche Bilanzierung? |
Journal: | Betriebswirtschaftliche Forschung und Praxis
1993 : JUL-AUG, 4, p. 400-426 |
Index terms: | ACCOUNTING LAW ACCOUNTING STANDARDS EEC HARMONIZATION GERMANY BALANCE SHEETS |
Language: | ger |
Abstract: | The present exertion of the international harmonization in the submission of proper accounts by the IASC have been met with the resistance in Germany. The Anglo-Saxon principles may dismiss the German principles of drawing up of balance sheet, which may lead to the struggle for the existence of German companies. In the interest of inter- national, but also national comparison the proposals by IASC can serve as a base for the further development in the regulation of the german submission of proper ac- counts for groups. |
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