haku: @indexterm COMMERCIAL LAW / yhteensä: 549
viite: 5 / 549
| Tekijä: | Duhr, A. |
| Otsikko: | Grundsätze ordnungsmässiger Geschäftswertberichterstattung: Berichtspflichten durch Bilanzierung und Erläuterung nach HGB und US-GAAP |
| Lehti: | Zeitschrift für Betriebswirtschaft
2003 : SEP, VOL. 73:9, p. 963-988 |
| Asiasana: | Accounting standards GAAP Legislation Commercial law Accounting law |
| Kieli: | ger |
| Tiivistelmä: | In the German system of accounting rules according to the Commercial Code verbal and non-quantitative disclosures are the central feature of reporting decision-useful and relevant information. Adequately interpreting the objectives of the German Commercial Code, particular disclosure rules about goodwill form a comprehensive but not complete system of mandatory disclosure rules regarding methods of recognition and measurement. Together with the method of accounting for goodwill, US-GAAP financial reporting systematically follows a different concept of mandatory disclosure rules and for that reason lacks important decision-useful information. In comparison with the German Commercial Code, accounting and reporting for goodwill in accordance with US-GAAP is not presumed to be superior (original in German). |
SCIMA