By Khanh Pham-Gia
The item of this learn is to investigate significant changes of CFS in German GAAP and IAS/IFRS. Thereby, diversifications of either accounting criteria are in comparison and an immense distinction is defined completely with a concrete example.
The significant alterations of CFS in IAS/IFRS and German GAAP end result from diversified goals of either accounting criteria. The German GAAP is strongly in line with prudence precept for defense of collectors and authoritative precept (tax accounting according to advertisement accounting). compared, the IAS/IFRS convey strength traders sensible and choice priceless information regarding resources, finance, and revenue occasions of a firm (true and reasonable view / reasonable presentation principle). those easy rules should be mirrored in different key issues of the either accounting criteria whose modifications are clarified during this research.
Furthermore, a necessary key aspect of CFS particularly the root of consolidation (contains corporations integrated within the consolidation and capital consolidation equipment) is illuminated with a concrete instance. Hereby, the relation among the regulate impact of the mum or dad company on its “sub-entities” and the correspondent capital consolidation equipment are studied.
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Consolidated financial statements in IAS/IFRS and German GAAP – Major differences explained by Khanh Pham-Gia
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