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Segmental reporting regulation and practice in Germany in comparison to international standards

Haller, Axel - 1993

Persistent link: https://www.econbiz.de/10000872800

Internationale Rechnungslegung : Festschrift für Professor Dr. Claus-Peter Weber zum 60. Geburtstag

Küting, Karlheinz (ed.); Weber, Claus-Peter (honouree); … - 1999 - 1. Aufl.

Persistent link: https://www.econbiz.de/10000678055

Alternative standards (IAS/US GAAP) and continental European accounts : evidences of a competitive process

Zambon, Stefano; Dick, Wolfgang - 1998

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Global governance in accounting : rebalancing public power and private commitment

Zimmermann, Jochen; Werner, Jörg R.; Volmer, Philipp B. - 2008

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New governance modes for Germany's financial reporting system

Zimmermann, Jochen (contributor); … - 2006

The question raised in this paper is whether changes over the last 20 years in the German financial accounting system signal a retreat of the nation state from this policy field. Using a comprehensive perspective on accountancy we consider the steps in the accounting process, i.e. standard...