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Worldwide Financial ReportingThe Development and Future of Accounting Standards$
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George J. Benston, Michael Bromwich, Robert E. Litan, and Alfred Wagenhofer

Print publication date: 2006

Print ISBN-13: 9780195305838

Published to Oxford Scholarship Online: February 2006

DOI: 10.1093/0195305833.001.0001

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PRINTED FROM OXFORD SCHOLARSHIP ONLINE (oxford.universitypressscholarship.com). (c) Copyright Oxford University Press, 2020. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 24 October 2020

 Corporate Financial Reporting and Regulation in Germany

 Corporate Financial Reporting and Regulation in Germany

Chapter:
(p.106) 6 Corporate Financial Reporting and Regulation in Germany
Source:
Worldwide Financial Reporting
Author(s):

George J. Benston (Contributor Webpage)

Michael Bromwich (Contributor Webpage)

Robert E. Litan (Contributor Webpage)

Alfred Wagenhofer (Contributor Webpage)

Publisher:
Oxford University Press
DOI:10.1093/0195305833.003.0006

Germany has a very different regulatory tradition from the other countries covered in this book. This chapter explains the origins, current status, and recent changes of the German financial reporting environment and relevant related institutions. It describes in detail financial disclosure for listed and for non-listed companies, the legislative and regulatory environment, investor protection, corporate governance, auditing, and enforcement. It closes with a discussion of shortcomings and recent legislative actions to provide remedies.

Keywords:   Germany, GAAP, generally accepted accounting principles, GASC, German Accounting Standards Committee, tax conformity rule, conservatism, corporate governance, enforcement

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