Germany
By: Dieter Ordelheide and Dieter Pfaff.
Contributors: Pfaff, Dieter, 1960-
Series: European financial reporting
Publisher: Routledge
Published: 1994
Place of publication: London; New York
Language: eng
Number of pages: 314
Subjects: Financial statements -- Germany.; Corporations -- Germany -- Accounting.
Description: Financial reporting in Germany is based upon different foundations from those used in the Anglo-American accounting community. This volume explains the many individual differences, in the context of the financial, political and historical influences that have shaped the German accounting tradition.
Notes: Includes bibliographical references (p. [294]-311) and index.
Translated from the German manuscript; glossary in English and German.
Published in association with the Institute of Chartered Accountants in England and Wales.