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International Accounting and Reporting Issues

2006 Review

image of International Accounting and Reporting Issues

This volume of the 2006 Review of International Accounting and Reporting Issues contains the proceedings of the twenty-third session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting. The two main agenda items the session dealt with were: a review of practical implementation issues of International Financial Reporting Standards; and comparability and relevance of existing indicators on corporate responsibility.

English

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Review of practical implementation issues of International financial reporting standards: Case study of Germany

Germany has a long tradition of accounting regulation, which has always been within the responsibility of the legislator. Many changes have taken place in recent years in the accounting environment as a result of European regulations and numerous national laws, as a result of changes in capital markets. Predominant triggers were the increasing importance of capital markets to provide financing and the internationalization of investors. Consequently, new demands on accounting, especially with regard to timely and decision-useful investor information, arose.

English

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