The Resource International Accounting Standards, Massgeblichkeitsprinzip und Besteuerung

International Accounting Standards, Massgeblichkeitsprinzip und Besteuerung

Label
International Accounting Standards, Massgeblichkeitsprinzip und Besteuerung
Title
International Accounting Standards, Massgeblichkeitsprinzip und Besteuerung
Creator
Subject
Summary
Condensed essence of a study written on behalf of the Federal Ministry of Finance, dealing with the (possible) implementation of IAS into German accounting legislation. The article provides a legal analysis as well as a quantitative estimation of the consequences of IAS implementation into German law. The result is that introduction of IAS in Germany would result in a higher burden of tax (and increasing state revenue), but it will in any case be admissible. The IAS would fit into the German system basically, but tax rates must be lowered when IAS are implemented into German domestic law
Citation source
In: Der Betrieb. - Dusseldorf. - Vol. 52 (1999),
http://library.link/vocab/creatorName
  • Oestreicher, A
  • Spengel, C
Language note
German
http://library.link/vocab/subjectName
accounting principles
Label
International Accounting Standards, Massgeblichkeitsprinzip und Besteuerung
Instantiates
Publication
Abbreviated title
B
Label
International Accounting Standards, Massgeblichkeitsprinzip und Besteuerung
Publication
Abbreviated title
B

Library Locations

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