haku: @indexterm capital markets / yhteensä: 931
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| Tekijä: | Ernst, E. |
| Otsikko: | Internationale Harmonisierung der Rechnungslegung und ihre Fortentwicklung - Anforderungen an borsennotierte Grosskonzerne in Deutschland |
| Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
2002 : MAR, VOL. 54:2, p. 181-190 |
| Asiasana: | INFORMATION CAPITAL MARKETS GERMANY FINANCIAL STATEMENTS ACCOUNTING STANDARDS |
| Kieli: | ger |
| Tiivistelmä: | Faced with the information requirements of the capital markets, German companies are increasingly preparing their consolidated financial statements in accordance with internationally accepted accounting standards. Almost all large listed companies now exercise the option to prepare exempting consolidated financial statements in accordance with internationally accepted accounting standards allowed by section 292 a of the HGB, and no longer prepare HGB financial statements. The adoption of IAS or US GAAP for consolidated financial statements was a significant step for these companies in harmonizing their accounting and reporting with their worldwide business activities. |
SCIMA