Germany
著者
書誌事項
Germany
（European financial reporting / Stuart McLeay, series editor ; Simon Archer, associate editor）
Routledge in association with the Institute of Chartered Accountants in England and Wales, 1994
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注記
Translated from the German manuscript: glossary in English and German
Bibliography: p. [294]-311
Includes index
内容説明・目次
内容説明
Financial reporting in Germany is based upon quite different foundations from those used in the Anglo-American accounting community. In this volume the many individual differences are explained and illustrated in the context of the financial, political and historical influences that have shaped the German accounting tradition. In particular, the authors explain such key areas of difference as asset valuation, tax regulations, the use of historical cost accounting, the regulations governing group accounting, the different applications of financial reporting rules to different types of corporation, and the legal framework of accounting in Germany. Offering an authoritative English-language volume on current financial reporting practice in Germany, this book should serve as a source of reference for accounting professionals, business analysts and investors and advanced students of international accounting.
目次
Part I - 1. Germany: the country. 2. Business Organization and Corporate Governance. 3. Finance and Capital Markets. 4. Taxation. Part II - 5. An introduction to financial reporting in Germany. 6. The accounts of individual enterprises. 7. Group accounts. 8. Supplementary reports. Part III - A. Illustrative financial statements. B. Comparison with IASs. C. EC Directives and German Legislation.
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