Rechnungslegungsgrundsätzen. Die International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) und die …

This paper presents some consequences of economic theory for the regulation of corporate accounting and disclosure … under Geman accounting legislation (de lege lata) and in an international context. The following implications are discussed … of accounting data-users and can serve as a guidance for the interpretation of legal rules concerning disclosure. (ii …