and theoretical aspects of accounting being used to argue for a lack of transparency. However, for purposes of empirically … understanding and nurtures fears on qualitative risks in cooperative accounting. The results indicate a number of possible avenues …

The PhD-thesis analyses the development of accounting standards for foundations in Germany …

The dissertation compares the HGB-, US-GAAP and IFRS standards regarding the accounting for software. The analysis … deals with accounting problems of the producer of software as well as of the user of software. The center of the examination …

about the impossible recognition of human capital in the valid German accounting systems follows an analysis of voluntary …

Literature and entrepreneurial reality in Germany traditionally differentiate between two accounting systems: on the … one hand, external accounting, with financial accounting related measures, and on the other hand internal accounting … integrated accounting system, making the need for two separate procedures and systems obsolete. The difficulty concerning a …