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The role and current status of IFRS in the completion of national accounting rules : evidence from Austria and Germany

Title data

Fülbier, Rolf Uwe ; Pelger, Christoph ; Kuntner, Evamaria ; Bravidor, Marcus:
The role and current status of IFRS in the completion of national accounting rules : evidence from Austria and Germany.
In: Accounting in Europe. Vol. 14 (2017) Issue 1/2 . - pp. 13-28.
ISSN 1744-9499
DOI: https://doi.org/10.1080/17449480.2017.1298139

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Abstract in another language

Austria and Germany share similar accounting traditions. International harmonization in both countries has mainly focused on group accounting. In contrast, single financial statements give rise to legal and tax consequences and, thus, are still tied to the traditional principles of orderly accounting. Recent regulatory changes confirmed this dual role of accounting in both countries, while moving local accounting rules closer to IFRS, although to different extents. We illustrate how recent regulations in the two countries made reference to IFRS, how IFRS were considered during the law-making process and outlines major differences that remain between domestic and international accounting standards.

Further data

Item Type: Article in a journal
Refereed: Yes
Keywords: Internationalisation; Harmonization; Accounting Traditions; Contracting; Germany; Austria; IFRS; EU Accounting Directive 2013/34/EU
Subject classification: JEL-Classification: M41
Institutions of the University: Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Chair Business Administration X
Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Chair Business Administration X > Chair Business Administration X - Univ.-Prof. Dr. Rolf Uwe Fülbier
Faculties
Faculties > Faculty of Law, Business and Economics
Faculties > Faculty of Law, Business and Economics > Department of Business Administration
Result of work at the UBT: Yes
DDC Subjects: 300 Social sciences > 330 Economics
Date Deposited: 08 Dec 2016 12:32
Last Modified: 12 May 2017 05:55
URI: https://eref.uni-bayreuth.de/id/eprint/35466