search query: @author Parker, D. / total: 9
reference: 8 / 9
Author: | Parker, D. |
Title: | German reunification : the accounting dimension. |
Journal: | Management Accounting (London)
1990 : JUN, VOL. 68:6, p. 28-30 |
Index terms: | FINANCIAL REPORTING LEGISLATION GERMANY |
Language: | eng |
Abstract: | Overview of the legal, business and financial situations in East and West Germany, related to German reunification and changes in Europe. Corporate financial reporting in western economies. Divergent forces. A proposed solution and problems. The feasibility of restructuring. Prospects of introduction of external shareholders and financing of businesses. Germany as a power in world trade and competitor to other trading nations. Boxes cover legal systems in West and East Germany, and a Table reviews divergent forces in Germany and a Figure: the capitalist and socialist enterprises financial system. |
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