This paper inquires into the recent changes of accounting regulation in Germany. To track these changes systematically, we develop a general framework for comparing accounting regimes. Within this framework, we find privatization tendencies in accounting governance which go along with...

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...

This article investigates statement that IFRS have positive impact on the regulatory system in continental European countries. The accounting regulatory system is used for the purpose of investigation. Authors of the paper developed theoretical scenarios of potential development of the...