haku: @indexterm accounting principles / yhteensä: 291
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| Tekijä: | Heyd, R. |
| Otsikko: | Internationale Rechnungslegungsnormen in Deutschland - erschwert das Messgeblichkeitsprinzip ihre Anwendung? |
| Lehti: | Zeitschrift für Betriebswirtschaft
2001 : APR, VOL. 70:4, p. 371-392 |
| Asiasana: | Financial statements Accounting principles Germany |
| Kieli: | ger |
| Tiivistelmä: | The connection of commercial and tax accountancy in Germany is based upon the idea that the state treasury is a silent partner in the corporation. This suggests unified principles of profit determination in both accountancies. The result is, however, a restriction of effectiveness in financial statements, and tax accounts due to existing differences in target areas and measures. Analysis has shown that the use of international accounting principles in individual accounts would result in an increase in reporting profits and, in he case of existing Massgeblichkeit, would lead to a higher basis of measurement in income tax calculation. It was also shown that tax accounting requirements can not be fulfilled by accountancy according to US GAAP or IAS. |
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