Bilanzierung kapitalmarktorientierter Unternehmen. Dabei werden die Unterschiede der Rechnungslegung nach HGB/GoB und IFRS problem …

OECD accounting regimes have significantly changed over the last three decades. Financial reporting rules for (public …) companies have become more similar, and the ways in which accounting rules are set and enforced have converged. This paper … developments and changes in accounting regulation in six large OECD countries: Canada, France, Germany, Great Britain, Japan and …

This paper inquires into recent changes of accounting regulation in six OECD countries: Germany, France, England, USA …, Canada and Japan. Having formerly been embedded into different institutional environments, accounting systems varied widely … accounting systems, leading to increasing convergence between the various systems. It is the aim of this paper to describe these …