, 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 …

Within the European Union, the IAS-Regulation has harmonized applicable accounting standards for consolidated financial … statements of capital market oriented companies by requiring IFRS since 2005. Regarding enforcement of financial reporting, the … establish a cross-jurisdictional accounting enforcement regime. This paper contributes to the discussion of standardized EU …

accounting statements toe investors in securities -- The roles and usefulness of auditing and accounting standards -- Corporate … reporting and regulation in the European Union -- Corporate financial reporting and regulation in Japan -- Corporate disclosure …