A comparison and contrast of German and international financial reporting issues. Fair Value Accouting - current issues and possible solutions (ePub)
current issues and possible solutions
(Sprache: Englisch)
Seminar paper from the year 2004 in the subject Business economics - Accounting and Taxes, grade: 1.7, University of Bayreuth (School of Law, Economics and Business Administration ), course: 'business taxation and auditing' , language: English, abstract:...
sofort als Download lieferbar
eBook (ePub)
15.99 €
- Lastschrift, Kreditkarte, Paypal, Rechnung
- Kostenloser tolino webreader
Produktdetails
Produktinformationen zu „A comparison and contrast of German and international financial reporting issues. Fair Value Accouting - current issues and possible solutions (ePub)“
Seminar paper from the year 2004 in the subject Business economics - Accounting and Taxes, grade: 1.7, University of Bayreuth (School of Law, Economics and Business Administration ), course: 'business taxation and auditing' , language: English, abstract: Huge changes arose in the world of economy during the last decade. Due to globalisation and competition for scarce capital1 a heightened discussion regarding different national accounting policies emerged. There has been an intensive controversy between continental-European and Anglo-American based accountancy. All companies listed on a stock exchange in the EU are obliged to present their group accounts in accordance with IAS/IFRS2 from 2005 on. One crucial aspect of IRFS focuses on the increasing tendency to recognise a fair value which implies a departure from historical cost-based financial statement to a rather market value-based one. Subsequently, this paper introduces and compares the current valuation bases of the German commercial/tax law and IRFS. Because of the increasing importance of IFRS the major point reflects this consideration. Finally, contrasts will be emphasised and opportunities for a complete takeover of an advanced fair value accounting to German accountancy will be examined. For this reason a reference to the general objectives and principles both of the accountancies is inevitable and will be introduced in either case.
Bibliographische Angaben
- Autor: Andre Tentscher
- 2006, 1. Auflage, 22 Seiten, Englisch
- Verlag: GRIN Verlag
- ISBN-10: 3638538877
- ISBN-13: 9783638538879
- Erscheinungsdatum: 28.08.2006
Abhängig von Bildschirmgröße und eingestellter Schriftgröße kann die Seitenzahl auf Ihrem Lesegerät variieren.
eBook Informationen
- Dateiformat: ePub
- Größe: 0.44 MB
- Ohne Kopierschutz
- Vorlesefunktion
Sprache:
Englisch
Kommentar zu "A comparison and contrast of German and international financial reporting issues. Fair Value Accouting - current issues and possible solutions"
0 Gebrauchte Artikel zu „A comparison and contrast of German and international financial reporting issues. Fair Value Accouting - current issues and possible solutions“
Zustand | Preis | Porto | Zahlung | Verkäufer | Rating |
---|
Schreiben Sie einen Kommentar zu "A comparison and contrast of German and international financial reporting issues. Fair Value Accouting - current issues and possible solutions".
Kommentar verfassen