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German Reporting Practices: An Analysis of Reconciliations from German Commercial Code to IFRS or US GAAP

Eierle, Brigitte and Beckman, Judy and Brandes, Christina (2007) German Reporting Practices: An Analysis of Reconciliations from German Commercial Code to IFRS or US GAAP. Advances in International Accounting 20, pp. 253-294.

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Abstract

This paper presents the results of research analyzing reconciliations of net income and stockholders’ equity from reports prepared according to Germany's Commercial Code (HGB) to either International Financial Reporting Standards (IFRS) or US Generally Accepted Accounting Principles (US GAAP). We describe the distribution of the reconciling items and assess their value relevance to firm market ...

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Item Type:Article
Date:2007
Institutions:Business, Economics and Information Systems > Institut für Betriebswirtschaftslehre > Lehrstuhl für Financial Accounting and Auditing (Prof. Dr. Axel Haller)
Identification Number:
ValueType
10.1016/S0897-3660(07)20009-1DOI
Subjects:300 Social sciences > 330 Economics
Status:Published
Refereed:Unknown
Created at the University of Regensburg:Yes
Owner: Sonja Amann
Deposited On:18 Mar 2009 11:22
Last Modified:05 Aug 2009 13:52
Item ID:6666
Owner Only: item control page
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