Das Statistische Bundesamt hat kürzlich zum zweiten Mal auch für die neuen Bundesländer und Berlin-Ost Daten aus der Kostenstrukturerhebung in der Industrie veröffenlicht. Die Gegenüberstellung mit den Ergebnissen für Westdeutschland macht deutlich, daß die ostdeutsche Industrie 1992 -...

IAS 1 regulates the contents and layout bases of the financial statements. Financial statements addressees are those who cannot demand customized reports from the company for their own information needs. A complete financial statement includes the stateme

Sowohl nach Handelsgesetzbuch (HGB) als auch nach International Financial Reporting Standards (IFRS) kann die Gewinn- und Verlustrechnung entweder nach dem Gesamtkostenverfahren oder nach dem Umsatzkostenverfahren aufgestellt werden. Beide Verfahren führen zwar zum gleichen Ergebnis,...

Since 2005, European Union (EU) listed enterprises are required to apply international financial reporting standards (IFRS). For this reason, a concern for EU standard setters is the existence of two financial reporting systems: national accounting standards and IFRS. This paper explores the...

Our study investigates the role of firm and country characteristics in determining the level of compliance with mandatory disclosure requirements. We also examine whether the role of firm characteristics hold across different environments. Our empirical study relies on European Union listed...

‘Going concern’ refers to a company’s ability to continue functioning as a business entity. This principle, provided by accounting standards, is the basis of valuation principles applied to individual items of the financial statement and is particularly at stake in times of...

From its inception in 1973, the former International Accounting Standards Committee (IASC) worked towards harmonising global accounting standards by developing standards that could serve as a model on which national standard setters could base their own standards. The IASC was replaced by the...

This study aims to determine whether the main items of the profit and loss (P%L) accounts of listed Brazilian companies have been modified, according to sector, after Brazil's adoption of the International Financial Reporting Standards (IFRS). The sample is composed of 118 companies classified...

The article covers the issues of possibility of accounting and its constituents in solution the problems of steady growth of national economy of the Russian Federation. These opportunities are implemented through the principal accounting intellectual resource of post industrial society, namely,...

This paper explores the size of the differences between reported amounts in accordance with international financial reporting standards (IFRS) and standard accounting adjustments made by the credit rating agencies. From an analysis of French rated companies, we make a comparison between the...