accordance with EU-endorsed International Financial Reporting Standards (IFRS) in an effort to increase the comparability of … financial information across EU Member States. While some expect IFRS reporting to increase the comparability of financial … information across the EU, others argue that comparability is unlikely because IFRS implementation will vary conditional on …

The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …-sized entities in Germany. -- Accounting ; full IFRS ; IFRS ; IFRS for SMEs ; non-listed companies ; small and medium-sized entities …

concerning consolidated financial statement accounting with Full-IFRS and the modernized German GAAP. -- Full-IFRS ; IFRS for …The paper analyzes whether the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for …-sized entities (SMEs) in Germany. Background is the intention of the IASB to give SMEs an attractive alternative in accounting …

The paper shows the ways of disclosing financial risks by IFRS 7 and certain types of sensitivity analysis. The … companies on Germany`s DAX, MDAX, SDAX and TecDAX are analyzed for the years 2007 and 2008. -- Risikoberichterstattung ; IFRS 7 … ; Disclosure ; Risk Management ; Monte-Carlo Simulation ; IFRS 7 …

according to IFRS. Furthermore it compares the accounting methods according to international standards with German GAAP …The paper analyses the different accounting methods for strategic investments in separate financial statements …

, 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 …

Purpose: This paper analyses what factors drive a company's decision to align financial and management accounting … policies as a measure of integration of management accounting and financial accounting at the highest hierarchy levels of a …, and leverage. The hypotheses are tested using IFRS 8 segment report data from a large sample of 175 German publicly listed …

Financial Reporting Standards (IFRS) even though IKB and HRE were required to publish reports based on IFRS. Thus, some of the … most spectacular failures early in the crisis occurred for banks that were regulated based on historical cost accounting …

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 …

changes in the value relevance of accounting information before and after the mandatory adoption of IFRS in Germany and the UK … Germany and the UK after the switch to the IFRS. Second, a modified model, which shows that the incremental value relevance of … simultaneous addition of accounting and macroeconomic variables in an extended model, which indicates a significant rise in the …