The adoption of International Accounting Standards in Germany (ePub)

Name: The adoption of International Accounting Standards in Germany
Brand: GRIN Verlag
SKU: 39041975
Price: 15.99 EUR
Availability: OnlineOnly

(Sprache: Englisch)

Autor: Linda Vuskane

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The adoption of International Accounting Standards in Germany, Linda Vuskane

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Seminar paper from the year 2010 in the subject Business economics - Accounting and Taxes, grade: 1.7, Glyndwr University, Wrexham known as NEWI (School of Business), course: Financial reporting, language: English, abstract: It can be said that there is a strong movement towards global harmonization of accounting standards despite various national GAAP, particularly German, being substantially different. There are already great successes achieved, such as IAS adoption in EU and Australia, however, there is still considerable work that has to be done in order to not only impose international standards but also achieve better compliance and interpretation. With regard to Germany, reasonable attempts have been made to adopt IAS, however, there are many transition difficulties due to great discrepancies between IAS and HGB which need to be addressed in order to achieve successful transition.