Weißenberger, Barbara E.; Stahl, Anne B.; Vorstius, Sven - Institut für Wirtschaftswissenschaft <Gießen> - 2004
Since 1993, an increasing number of listed German companies have been publishing their consolidated financial statements in accordance with either IFRS or US-GAAP. From 1998 on, this has been approved as a substitute for the consolidated German-GAAP financial statements of listed companies (§...