doppelten Buchführung den Einstieg in die handels- und steuerrechtliche Problematik der Bilanzierung zu ermöglichen. Die achte …-amerikanisch geprägten Rechnungslegunssysteme - wie IAS/IFRS und US-GAAP stärkere Berücksichtigung. …

, several accounting rules were transferred from IFRS to German GAAP with some modifications, and disclosure requirements were …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 …

This paper uses the classification of accounting systems as a guide to explore the impact of new International … Financial Reporting Standards (IFRS) reporting rules on corporate financial statements and financial ratios in comparison to … countries on Europe yield different results and the impact of IFRS is not homogeneous due to different country backgrounds and …