International harmonization of accounting

Expeditious implementation of IFRS for german small and medium-size enterprises (SMEs) - an analysis

Business & Finance, Accounting
Cover of the book International harmonization of accounting by Christian Höchemer, GRIN Publishing
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Author: Christian Höchemer ISBN: 9783656078234
Publisher: GRIN Publishing Publication: December 7, 2011
Imprint: GRIN Publishing Language: English
Author: Christian Höchemer
ISBN: 9783656078234
Publisher: GRIN Publishing
Publication: December 7, 2011
Imprint: GRIN Publishing
Language: English

Research Paper (undergraduate) from the year 2010 in the subject Business economics - Accounting and Taxes, grade: 1,0, University of Applied Sciences Regensburg (Betriebswirtschaft), course: Internationale Rechnungslegung (International Accounting), language: English, abstract: Globalization continues, even in international reporting. There are many efforts for an international harmonization of financial reporting, even at capital markets of the United States of America. The globalization requires transparent accounting and reporting standards for an efficient market transfer of goods and services. And there has been still reached nearly a harmonization of consolidated financial statements of capital market oriented companies through IFRS. But does also German small and mediumsize enterprises (SMEs) require the same harmonization for its daily business or does there are more drawbacks as advantages for them?

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Research Paper (undergraduate) from the year 2010 in the subject Business economics - Accounting and Taxes, grade: 1,0, University of Applied Sciences Regensburg (Betriebswirtschaft), course: Internationale Rechnungslegung (International Accounting), language: English, abstract: Globalization continues, even in international reporting. There are many efforts for an international harmonization of financial reporting, even at capital markets of the United States of America. The globalization requires transparent accounting and reporting standards for an efficient market transfer of goods and services. And there has been still reached nearly a harmonization of consolidated financial statements of capital market oriented companies through IFRS. But does also German small and mediumsize enterprises (SMEs) require the same harmonization for its daily business or does there are more drawbacks as advantages for them?

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