Financial accounting and reporting in Germany: a case study on German accounting tradition and experiences with the IFRS adoption
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | German |
| Veröffentlicht: |
Bayreuth
Univ.
2013
|
| Schriftenreihe: | Bayreuther Arbeitspapiere zu Finanzierung, Rechnungslegung und Steuern
Nr. 2013,01 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Literaturverz. S. 26 - 35 |
| Beschreibung: | 35 S. graph. Darst. 30 cm |
Internformat
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Datensatz im Suchindex
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| adam_text |
IMAGE 1
TABLE O F CONTENTS
1 INTRODUCTION 1
2 EVOLUTION O F THE GERMAN ACCOUNTING TRADITION 3
2.1 EARLY DEVELOPMENTS AND MANIFESTATION O F A GERMAN ACCOUNTING
TRADITION 3
2.2 MAJOR REGULATORY STEPS IN THE 20 TH CENTURY 6
2.3 EUROPEAN HARMONIZATION 7
2.4 CONTRACTING OBJECTIVE AND COMMERCIAL LAW ACCOUNTING AS MAIN GERMAN
CHARACTERISTICS 8
2.4.1 MINOR ROLE O F EQUITY CAPITAL MARKETS 8
2.4.2 DOMINANCE O F SMALL AND MEDIUM-SIZED ENTITIES 10
2.4.3 BOOK-TAX-CONFORMITY AND OTHER LEGAL CONSEQUENCES O F ACCOUNTING
INFORMATION 11
2.4.4 STRONG STAKEHOLDER ORIENTATION 12
3 CHALLENGE O F INTERNATIONALIZATION : 13
3.1 IAS/IFRS DEMAND ON GLOBALIZED CAPITAL MARKETS 13
3.2 EUROPEAN DIRECTIVE 1606/2002 AND IMPLEMENTATION IN GERMANY IS
3.3 GERMAN STRUGGLE TO PRESERVE CONTRACTING PURPOSES ALONGSIDE THE
CAPITAL MARKETS. 15
4 CODE LAW ORIENTED STANDARD-SETTING SYSTEM IN GERMANY 19
4.1 PUBLIC REGULATOR AND PRIVATE STANDARD-SETTING BODY GASB 19
4.2 STANDARD SETTING IMPACT O F STAKEHOLDER GROUPS 21
4.3 DEDUCTIVE LEGALISTIC ACCOUNTING RESEARCH UNDER PRESSURE O F
INTERNATIONALIZATION 22
5 SUMMARY 24
REFERENCES 26
HTTP://D-NB.INFO/1033292362 |
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| spellingShingle | Fülbier, Rolf Uwe 1967- Klein, Malte Financial accounting and reporting in Germany a case study on German accounting tradition and experiences with the IFRS adoption Bayreuther Arbeitspapiere zu Finanzierung, Rechnungslegung und Steuern Rechnungslegung (DE-588)4128343-0 gnd |
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| title | Financial accounting and reporting in Germany a case study on German accounting tradition and experiences with the IFRS adoption |
| title_auth | Financial accounting and reporting in Germany a case study on German accounting tradition and experiences with the IFRS adoption |
| title_exact_search | Financial accounting and reporting in Germany a case study on German accounting tradition and experiences with the IFRS adoption |
| title_full | Financial accounting and reporting in Germany a case study on German accounting tradition and experiences with the IFRS adoption Universität Bayreuth. Rolf Uwe Fülbier ; Malte Klein ... |
| title_fullStr | Financial accounting and reporting in Germany a case study on German accounting tradition and experiences with the IFRS adoption Universität Bayreuth. Rolf Uwe Fülbier ; Malte Klein ... |
| title_full_unstemmed | Financial accounting and reporting in Germany a case study on German accounting tradition and experiences with the IFRS adoption Universität Bayreuth. Rolf Uwe Fülbier ; Malte Klein ... |
| title_short | Financial accounting and reporting in Germany |
| title_sort | financial accounting and reporting in germany a case study on german accounting tradition and experiences with the ifrs adoption |
| title_sub | a case study on German accounting tradition and experiences with the IFRS adoption |
| topic | Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Rechnungslegung Deutschland |
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