haku: @indexterm accounting principles / yhteensä: 291
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| Tekijä: | Bruns, H.-G. |
| Otsikko: | International vergleichbare und qualitativ hochwertige deutsche Jahresabschlusse durch Anwendung der IAS/IFRS |
| Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
2002 : MAR, VOL. 54:2, p. 173-180 |
| Asiasana: | ACCOUNTING PRINCIPLES GERMANY COMPANIES |
| Kieli: | ger |
| Tiivistelmä: | The enactment of paragraph 292a of the Commercial Code and the establishment of the German Accounting Standards Board under paragraph 342 of the Commercial Code were two far-sighted decisions by the German legislator. They have enabled Germany to become an important partner in the internationalisation of accounting at the front line in the newly structured IASB and its committees. This creates both opportunities and obligations. It means that a broad cross-section of the German business community can be involved in developing IAS/IFRS and in working with a strengthened GASC to implement accounting standards and interpretations in a way that is compatible with German company law and tax law (original in German). |
SCIMA