the International Accounting Standards Board will be studied. Setting financial reporting standards in the United States … International Financial Reporting Standards, maintained by the International Accounting Standards Board. After detailing the … Commission to International Financial Reporting Standards takes place. General differences between the standards are examined …

under Geman accounting legislation (de lege lata) and in an international context. The following implications are discussed … regimes in an international accounting environment. (iii) It is shown that – in the „new paradigm“ of complementarities …