rules, earnings management, Accounting Law Modernization Act (BilMoG), transitional regulations, pension accounting …, Accounting Directive Implementation Act (BilRUG), voluntary annual audits …

quality, behavioral accounting, allocation of audit work, audit fees, earnings management, economic regulation, joint audit …, North Rhine-Westphalian municipal accounting, municipal accounting, international accounting, conversion of annual accounts …

Kommunale Rechnungslegung, kommunale Doppik, Zwecke der Rechnungslegung. - Municipal accounting, double …-entry bookkeeping, purpose of accounting …