Go to content
UR Home

The Adaptation of German Accounting Rules to IFRS: A Legislative Balancing Act

Eierle, Brigitte and Haller, Axel (2004) The Adaptation of German Accounting Rules to IFRS: A Legislative Balancing Act. Accounting in Europe 1 (1), pp. 27-50.

Full text not available from this repository.

at publisher (via DOI)


Abstract

The accounting strategy of the EU Commission for the last ten years, which reached one of its goals with the Regulation on IAS, is challenging all EU Member States. This article gives an analytical insight into the way the German legislator has confronted this challenge. It explains the statutory changes introduced to adapt the accounting regime in Germany, against the background of arguments for ...

plus


Export bibliographical data



Item type:Article
Date:September 2004
Institutions:Business, Economics and Information Systems > Institut für Betriebswirtschaftslehre > Lehrstuhl für Financial Accounting and Auditing (Prof. Dr. Axel Haller)
Interdisciplinary Subject Network:Immobilien- und Kapitalmärkte
Identification Number:
ValueType
10.1080/0963818042000262793DOI
Dewey Decimal Classification:300 Social sciences > 330 Economics
Status:Published
Refereed:Yes, this version has been refereed
Created at the University of Regensburg:Unknown
Item ID:6669
Owner only: item control page
  1. Homepage UR

University Library

Publication Server

Contact:

Publishing: oa@ur.de

Dissertations: dissertationen@ur.de

Research data: daten@ur.de

Contact persons