Intangible assets in Germany and Great Britain : an accounting comparison
Author(s)
Bibliographic Information
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
Available at / 28 libraries
-
Research Institute for Economics & Business Administration (RIEB) Library , Kobe University図書
: gw657.8-30081000093947
-
No Libraries matched.
- Remove all filters.
Note
Includes bibliographical references (p. 235-262)
Description and Table of Contents
Description
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.
Table of Contents
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.
by "Nielsen BookData"