haku: @indexterm Accounting law / yhteensä: 79
viite: 5 / 79
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 tietueen numero: 251584
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