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| Tekijä: | Hübner-Schwarzinger, P. |
| Otsikko: | Analyse von internationalen Forschungsarbeiten auf dem Gebiet der Rechnungslegung: Harmonisierung, Überleitungsrechnung und Investorverhalten sowie Auswirkung auf die Entwicklung europäischer Rechnungslegung. |
| Lehti: | Journal für Betriebswirtschaft
1999 : VOL. 49:4, p. 154-160 |
| Asiasana: | FINANCIAL STATEMENTS FINANCIAL REPORTING STANDARDS HARMONIZATION INVESTORS EUROPE |
| Kieli: | ger |
| Tiivistelmä: | Analysis of international research in accountancy. The article summarizes international papers and research documentations relating to the consequences of divergencies in accounting standards. In general it is considered as negative that there are such differences in accountancy as direct and indirect costs occur. In order to help the addressee of financial information in the decision making and interpretation process, there are three ways discussed: reconciliation, greater disclosure and harmonisation. Empirical studies support the harmonisation process which can be achieved by several routes. The European Commission tends to interpret existing European law in order to achieve harmony. The author supports the opinion that interpretation should not be stressed too much to solve all problems in the harmonisation process. |
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