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

Eierle, Brigitte ; Haller, Axel



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 ...

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