Jump to ContentJump to Main Navigation
Worldwide Financial ReportingThe Development and Future of Accounting Standards$
Users without a subscription are not able to see the full content.

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

Show Summary Details
Page of

PRINTED FROM OXFORD SCHOLARSHIP ONLINE (oxford.universitypressscholarship.com). (c) Copyright Oxford University Press, 2021. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 29 November 2021

 Corporate Financial Reporting and Regulation in Germany

 Corporate Financial Reporting and Regulation in Germany

(p.106) 6 Corporate Financial Reporting and Regulation in Germany
Worldwide Financial Reporting

George J. Benston (Contributor Webpage)

Michael Bromwich (Contributor Webpage)

Robert E. Litan (Contributor Webpage)

Alfred Wagenhofer (Contributor Webpage)

Oxford University Press

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

Oxford Scholarship Online requires a subscription or purchase to access the full text of books within the service. Public users can however freely search the site and view the abstracts and keywords for each book and chapter.

Please, subscribe or login to access full text content.

If you think you should have access to this title, please contact your librarian.

To troubleshoot, please check our FAQs , and if you can't find the answer there, please contact us .