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Books on the topic 'Accounting – Standards – Germany'

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Author: Grafiati
Published: 10 December 2022
Last updated: 29 January 2023

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1

Nobes, Christopher. Accounting comparisons: UK, Netherlands, France & Germany. London: Accountancy Books, 1996.

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2

White, John Joseph. A comparison of the relative value relevance of accounting earnings and book values in Germany, Japan and the U.S. Ann Arbor, Mich: UMI Dissertation Services, 2002.

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3

Reisloh, Christian. Influence of national culture on IFRS practice: An empirical study in France, Germany and the United Kingdom. Frankfurt am Main: Peter Lang, 2011.

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4

Möller, Manuela. Abschlussprüfer und Börseneinführungspublizität: Eine empirische Untersuchung zur Beurteilung der Qualität von Wirtschaftsprüfungsleistungen auf der Basis eines Bewertungsmodells der Publizitätsgüte. Frankfurt am Main: Lang, 2005.

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5

Intangible assets in Germany and Great Britain: An accounting comparison. Frankfurt am Main: Peter Lang, 1998.

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6

Tafelmeier, Robert. Markenbilanzierung und Markenbewertung: Analyse und Eignung von Markenbewertungsverfahren in Hinblick auf die bilanzielle Behandlung von Marken nach HGB und IAS/IFRS. Frankfurt am Main: Lang, 2009.

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7

Selchert, F. W. Internationale Rechnungslegung: Der Jahresabschluss nach HGB, IAS und US GAAP. 2nd ed. München: R. Oldenbourg, 1999.

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8

Küting, Ulrich. Rückstellungsbilanzierung nach HGB und IFRS: Normendeskription und empirische Analysen zur deutschen und internationalen Bilanzierungspraxis. Frankfurt am Main: P. Lang, 2011.

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9

Bilanzierung bei langfristiger Fertigung nach deutschem Handelsrecht unter Berücksichtigung US-amerikanischer Rechnungslegungsgrundsätze. Frankfurt am Main: P. Lang, 1997.

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10

Detert, Karsten. Bilanzpolitisches Verhalten bei der Umstellung der Rechnungslegung von HGB auf IFRS: Eine empirische Untersuchung deutscher Unternehmen. Bern: Peter Lang International Academic Publishers, 2008.

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11

Reisloh, Christian. Influence of national culture on IFRS practice: An empirical study in France, Germany and the United Kingdom. Frankfurt am Main: Peter Lang, 2011.

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12

Borchert, Marcus. Die Sicherung von Wechselkursrisiken in der Rechnungslegung nach deutschem Handelsrecht und International Financial Reporting Standards (IFRS): Darstellung und Zweckmässigkeitsanalyse. Frankfurt am Main: Peter Lang, 2006.

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13

Maier, Michael Thomas. Der Management-Approach: Herausforderungen für Controller und Abschlussprüfer im Kontext der IFRS-Finanzberichterstattung. Frankfurt am Main: Lang, 2009.

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14

Bettermann, Constantin. Finanzierung von Familiengesellschaften nach Basel II und IFRS: Kautelarjuristische und betriebswirtschaftliche Betrachtung. Frankfurt am Main: P. Lang, 2009.

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15

Götz, Jan. Überschuldung und Handelsbilanz: Zur Ableitung einer insolvenzrechtlichen Überschuldung aus den Rechnungslegungsvorschriften des Handelsgesetzbuches und des International Accounting Standards Board. Berlin: Duncker und Humblot, 2004.

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16

Terlinde, Christian. Aufdeckung von Bilanzmanipulationen in der deutschen Prüfungspraxis: Ergebnisse einer empirischen Studie. Wiesbaden: Deutscher Universitäts-Verlag, 2005.

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17

Hackenberger, Jens. Professionelle Fussballspieler in der internationalen Rechnungslegung: Eine ökonomische Analyse. Frankfurt am Main: Lang, 2008.

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18

Hopcroft, Terry. Rechnungslegung und Grundsätze der Abschlussprüfung in Grossbritannien und Deutschland: Ein Vergleich : accounting and auditing standards and principles in the United Kingdom and Germany : a comparison. Düsseldorf: IDW-Verlag, 1995.

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19

Lenz, Thomas. Grundsätze steuerlicher Gewinnermittlung unter dem Einfluss der IAS, IFRS. Frankfurt, M: P. Lang, 2007.

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20

Bloom, Robert. Accounting standard setting and culture: A comparative analysis of the United States, Canada, England, West Germany, Australia, New Zealand, Sweden, Japan and Switzerland. London: Springer Verlag, 1989.

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21

Reisloh, Christian. Influence of National Culture on Ifrs Practice: An Empirical Study in France, Germany and the United Kingdom. Lang Publishing, Incorporated, Peter, 2012.

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22

Reisloh, Christian. Influence of National Culture on IFRS Practice: An Empirical Study in France, Germany and the United Kingdom. Lang GmbH, Internationaler Verlag der Wissenschaften, Peter, 2012.

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23

Merschdorf, Martin. Management Approach in der IFRS-Rechnungslegung: Implikationen Fuer Unternehmen und Investoren. Lang GmbH, Internationaler Verlag der Wissenschaften, Peter, 2012.

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24

Merschdorf, Martin. Management Approach in der IFRS-Rechnungslegung: Implikationen Fuer Unternehmen und Investoren. Lang GmbH, Internationaler Verlag der Wissenschaften, Peter, 2013.

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25

Detert, Karsten. Bilanzpolitisches Verhalten Bei der Umstellung der Rechnungslegung Von HGB Auf IFRS: Eine Empirische Untersuchung Deutscher Unternehmen. Lang AG International Academic Publishers, Peter, 2008.

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26

Detert, Karsten. Bilanzpolitisches Verhalten Bei der Umstellung der Rechnungslegung Von HGB Auf IFRS: Eine Empirische Untersuchung Deutscher Unternehmen. Lang GmbH, Internationaler Verlag der Wissenschaften, Peter, 2018.

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27

Pelger, Christoph. Integration Von Externer und Interner Unternehmensrechnung: Eine Oekonomische Analyse. Lang GmbH, Internationaler Verlag der Wissenschaften, Peter, 2012.

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28

Pelger, Christoph. Integration Von Externer und Interner Unternehmensrechnung: Eine Oekonomische Analyse. Lang GmbH, Internationaler Verlag der Wissenschaften, Peter, 2012.

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29

Wulf, Inge. KENNZAHLEN HGB-JAHRESABSCHLUSS/RATIOS HGB-FINANCIAL STATEMENTS: DEUTSCH - ENGLISCH/GERMAN - ENGLISH. Wiley & Sons, Limited, John, 2013.

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30

Angermann, Frank. Die Bilanzierung Von Alternativen Risikotransferinstrumenten Nach HGB und IFRS. Lang GmbH, Internationaler Verlag der Wissenschaften, Peter, 2015.

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31

Angermann, Frank. Die Bilanzierung Von Alternativen Risikotransferinstrumenten Nach HGB und IFRS. Lang GmbH, Internationaler Verlag der Wissenschaften, Peter, 2015.

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32

Angermann, Frank. Die Bilanzierung Von Alternativen Risikotransferinstrumenten Nach HGB und IFRS. Lang GmbH, Internationaler Verlag der Wissenschaften, Peter, 2015.

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33

Terlinde, Christian. Aufdeckung Von Bilanzmanipulationen in der Deutschen Prüfungspraxis: Ergebnisse Einer Empirischen Studie. Deutscher Universitäts Verlag, 2015.

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34

Nothhelfer, Robert. Financial Accounting: Introduction to German GAAP with Exercises. de Gruyter GmbH, Walter, 2022.

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35

Nothhelfer, Robert. Financial Accounting: Introduction to German GAAP with Exercises. de Gruyter GmbH, Walter, 2022.

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36

Nothhelfer, Robert. Financial Accounting: Introduction to German GAAP with Exercises. de Gruyter GmbH, Walter, 2017.

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37

Nothhelfer, Robert. Financial Accounting: Introduction to German GAAP with Exercises. de Gruyter GmbH, Walter, 2022.

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38

Nothhelfer, Robert. Financial Accounting: Introduction to German GAAP with Exercises. de Gruyter GmbH, Walter, 2017.

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39

Nothhelfer, Robert. Financial Accounting: Introduction to German GAAP with Exercises. de Gruyter GmbH, Walter, 2017.

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40

Staff, Wiley-VCH. International Financial Reporting Standards 2011: Deutsch-Englische Textausgabe der von der EU gebilligten Standards. English & German edition of the official standards approved by the EU. Wiley & Sons, Incorporated, John, 2011.

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41

Staff, Wiley-VCH. International Financial Reporting Standards 2009: Deutsch-Englische Textausgabe der von der EU gebilligten Standards. English and German Edition of the Official Standards Approved by the EU. Wiley & Sons, Incorporated, John, 2009.

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42

Wiley-VCH. International Financial Reporting Standards 2008: Deutsch-Englische Textausgabe der von der EU gebilligten Standards. English and German edition of the official standards approved by the EU. Wiley & Sons, Incorporated, John, 2008.

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43

Coenenberg, Adolf G., Wolfgang Ballweiser, and Klaus von Wysocki. Handwörterbuch der Rechnungslegung und Prüfung. Schäffer-Poeschel, 2002.

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44

Hopt, Klaus J. Groups of Companies. Edited by Jeffrey N. Gordon and Wolf-Georg Ringe. Oxford University Press, 2015. http://dx.doi.org/10.1093/oxfordhb/9780198743682.013.30.

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Groups of companies are common. The empirical data are heterogeneous. Agency problems arise between the controlling shareholder and the minority shareholders and between the shareholders and the creditors. Three regulatory models exist: regulation by general corporate and/or civil law (prototype: the UK); regulation by special group law (prototype: Germany); and regulation by areas of the law such as banking, competition, and tax. The main strategy is mandatory disclosure and group accounting. Related party transactions (including conflict of interest and tunneling) are dealt with by disclosure and consent requirements. In addition, appropriate standards for directors and controlling shareholders (corporate governance) have been developed. They become stricter, if insolvency is approaching. The concept of the shadow director extends liability to the controlling shareholder. Other mechanisms for creditor protection are indemnification, veil-piercing, subordination and substantive consolidation. A fair amount of international convergence exists as to shareholder protection, but not as to creditor protection.
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45

Broadberry, Stephen N., Claire Giordano, and Francesco Zollino. Productivity. Edited by Gianni Toniolo. Oxford University Press, 2013. http://dx.doi.org/10.1093/oxfordhb/9780199936694.013.0007.

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Italy's economic growth over its 150 years of unified history did not occur at a steady pace, nor was it balanced across sectors. Relying on an entirely new input (labor and capital) database, this chapter evaluates the different labor productivity growth trends within the Italian economy's sectors, as well as the contribution of structural change to productivity growth. Italy's performance is then set in an international context: a comparison of sectoral labor productivity growth rates and levels within a selected sample of countries (United Kingdom, United States, Germany, Japan, India) allows us to better time, quantify, and gauge the causes of Italy's catching-up process and subsequent more recent slowdown. Finally, the paper analyzes the proximate sources of Italy's growth, relative to the other countries, in a standard growth accounting framework, in an attempt also to disentangle the contribution of both total factor productivity growth and capital deepening to the country's labor productivity dynamics.
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