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The History of Accounting in Germany - Transposition of Accounting Directives

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Listed:
  • Henselmann, Klaus
  • Meier, Elena

Abstract

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Suggested Citation

  • Henselmann, Klaus & Meier, Elena, 2021. "The History of Accounting in Germany - Transposition of Accounting Directives," EconStor Preprints 248386, ZBW - Leibniz Information Centre for Economics.
    • Handle: RePEc:zbw:esprep:248386
    Note: Forthcoming as a book chapter.
    as

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    References listed on IDEAS

    as
    1. Lisa Evans & Christopher Nobes, 1996. "Some mysteries relating to the prudence principle in the Fourth Directive and in German and British law," European Accounting Review, Taylor & Francis Journals, vol. 5(2), pages 361-373.
    2. Brigitte Eierle, 2005. "Differential reporting in Germany - A historical analysis," Accounting History Review, Taylor & Francis Journals, vol. 15(3), pages 279-315.
    3. Peter Walton, 1997. "The true and fair view and the drafting of the Fourth Directive," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 721-730.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Geschichte; Rechnungslegung; Deutschland; DDR; Deutsche Demokratische Republik; Europa; Richtlinie; Gesellschaftsrecht; Harmonisierung; Bilanzrecht;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • N44 - Economic History - - Government, War, Law, International Relations, and Regulation - - - Europe: 1913-

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