haku: @indexterm Accounting standards / yhteensä: 876
viite: 304 / 876
| Tekijä: | Schruff, W. |
| Otsikko: | Die internationale Vereinheitlichung der Rechnungslegung nach den Vorschlägen des IASC - Gefahr oder Chance für die deutsche Bilanzierung? |
| Lehti: | Betriebswirtschaftliche Forschung und Praxis
1993 : JUL-AUG, 4, p. 400-426 |
| Asiasana: | ACCOUNTING LAW ACCOUNTING STANDARDS EEC HARMONIZATION GERMANY BALANCE SHEETS |
| Kieli: | ger |
| Tiivistelmä: | The present exertion of the international harmonization in the submission of proper accounts by the IASC have been met with the resistance in Germany. The Anglo-Saxon principles may dismiss the German principles of drawing up of balance sheet, which may lead to the struggle for the existence of German companies. In the interest of inter- national, but also national comparison the proposals by IASC can serve as a base for the further development in the regulation of the german submission of proper ac- counts for groups. |
SCIMA