It can be said that there is a strong movement towards global harmonization of accounting standards despite various national GAAP, particularly German, being substantially different. There are already great successes achieved, such as IAS adoption in EU and Australia, however, there is still considerable work that has to be done in order to not only impose international standards but also achieve better compliance and interpretation. With regard to Germany, reasonable attempts have been made to adopt IAS, however, there are many transition difficulties due to great discrepancies between IAS and HGB which need to be addressed in order to achieve successful transition.
Table of Contents
Introduction
Issues behind EU’s decision to adopt IAS
Transition process in Germany
German national accounting system
Main areas of transition difficulty
Evaluation of success of transition
Conclusion
References
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- Linda Vuskane (Autor), 2010, The adoption of International Accounting Standards in Germany, Múnich, GRIN Verlag, https://www.grin.com/document/156388
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