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Grundsätze und Technik ordnungsmäßiger Immobilienbewertung

Engelbrecht, Bernhard - 1998

Persistent link: https://www.econbiz.de/10000661017

Die Bilanzierung von immateriellem Vermögen und Geschäftswerten : die Entwicklung der Bilanzierung aus Preparer-Sicht

Funk, Rolf - In: Vom BiRiLiG zum BilMoG : eine Standortbestimmung der …, (pp. 1-16). 2009

Persistent link: https://www.econbiz.de/10003950260

Analysis of changing institutional environments, new accounting policies, and corporate governance practices in Germany

Haller, Axel; Wehrfritz, Martin - In: Law, corporate governance, and accounting : European …, (pp. 154-174). 2011

Persistent link: https://www.econbiz.de/10009161540

The evolution of global standards of accounting

Gebhardt, Günther - 1999

The globalization of markets and companies has increased the demand for internationally comparable high quality accounting information resulting from a common set of accounting rules. Despite remarkable efforts of international harmonization for more than 25 years, accounting regulation is still...

Persistent link: https://www.econbiz.de/10009767699

Financial accounting and reporting in Germany : a case study on German accounting tradition and experiences with the IFRS adoption

Fülbier, Rolf Uwe; Klein, Malte - 2013

this background, we argue that the ongoing process of accounting internationalization and imposed harmonization carries … adjustment processes of the past where spillover effects have always existed, the rapidity of the current process and coercive … demonstrate how the current process of globalization and accounting internationalization has been attended by increasing frictions …

Persistent link: https://www.econbiz.de/10009727665