"This textbook provides a comprehensive overview of international corporate reporting which enhances students' understanding of diversity and convergence in the field. The authors discuss the institutional and cultural context in which international corporate reporting has developed over the...

This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and accounting practices of German private firms. In reforming German accounting standards, numerous accounting options were deleted, several accounting rules were transferred from IFRS to...

Die Internationalisierung der Rechnungslegung ermöglicht die Aufstellung von Abschlüssen nach international anerkannten Rechnungslegungsgrundsätzen. Die International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) und die handelsrechtlichen Grundsätze...