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The Resource German accounting explained : eliminating the barriers to measuring true company performance in Europe's largest economy

German accounting explained : eliminating the barriers to measuring true company performance in Europe's largest economy

Label
German accounting explained : eliminating the barriers to measuring true company performance in Europe's largest economy
Title
German accounting explained : eliminating the barriers to measuring true company performance in Europe's largest economy
Creator
Subject
Summary
The aim of this Financial Times Management Report is straightforward: the facilitation of interpreting German accounts from an international perspective. Use is made throughout of comparisons with other countries' accounting systems, notably the UK and the US with illustrations of the significant differences which can arise. Chapter 2 contains a summary of the German corporate culture, including business forms and financing. Causes of differences with other accounting systems are reviewed and possible classification methods considered. A historical perspecive is given by way of an account of the development of, and influences on German accounting (including the EU directives). The central four chapters describe the main aspects of German accounting from general principles through to group accounting. Chapter 9 concentrates on taxation and the interaction with accounting. Case studies provide illustrations. The final chapter provides an overview of the possibilities for adjusting German accounts to facilitate their interpretation. An explanation of technical terms and general glossary are contained in appendices
http://library.link/vocab/creatorName
Nobes, C
Language note
English
http://library.link/vocab/subjectName
  • accounting principles
  • audit
Label
German accounting explained : eliminating the barriers to measuring true company performance in Europe's largest economy
Publication
Extent
137 p.
Isbn
9781853343278

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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