Intangible assets in Germany and Great Britain : an accounting comparison
著者
書誌事項
Intangible assets in Germany and Great Britain : an accounting comparison
（Europäische Hochschulschriften = Publications universitaires européennes = European university studies, Reihe 5 . Volks- und Betriebswirtschaft = Sciences économiques,
Peter Lang, c1998
- : gw
- : us
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注記
Includes bibliographical references (p. 235-262)
内容説明・目次
内容説明
A successful international harmonisation of accounting standards necessitates a detailed analysis of existing differences as well as their cause. This study provides such an analysis, exemplary for the area of intangible assets and two countries, namely Germany and Great Britain. Differences and similarities are determined in a thorough comparison of current accounting rules. The 'Environmental Determinism Theory' is then applied to examine whether the observed differences can be explained based on the legal system, the tax system and the capital market structure existent in each country. Finally, an approach towards a harmonisation of accounting standards with respect to intangible assets is suggested that takes into account not only the economic and legal environment in which accounting operates in Germany and Great Britain but also current international developments.
目次
Contents: Comparison of current accounting regulation for intangible assets in Germany and Great Britain - Investigation of the presumed link between divergent environmental factors and international differences in accounting rules for intangible assets - Implications for the feasibility of an international harmonisation of accounting standards.
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