haku: @indexterm Accounting principles / yhteensä: 291
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| Tekijä: | Mandler, U. |
| Otsikko: | Harmonisierung der Rechnungslegung |
| Lehti: | Zeitschrift für Betriebswirtschaft
1996 : VOL. 66:6, p. 715-734 |
| Asiasana: | ACCOUNTING STANDARDS HARMONIZATION ACCOUNTING PRINCIPLES USA GERMANY |
| Kieli: | ger |
| Tiivistelmä: | The German accounting discussion focuses on how German group accounting could be adapted to International Accounting Standards and US-GAAP. Against this background, IAS and US-GAAP are being outlined and compared. Futhermore, the financial and corporate accounting environment in the US is being presented. The article closes with contrasting the pros and cons of harmonization. Special emphasis is placed on the point of view that the Anglo-American accounting principles could lead the capital markets to favour short- sighted corporate policies (Market Myopia). |
SCIMA