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Showing 1 to 1 of 1 for “"German Commercial Code"”.
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Eigenkapital und Gewinn nach deutschem HGB, IAS/IFRS und US-GAAP : eine empirische Untersuchung börsennotierter deutscher Unternehmen
… how and where Accounting according to the German Commerical Code (HGB) differs from the IAS/IFRS and US-GAAP standards and to assess the extent of such discrepancies. In short: The main concern is to respond to the question what differences there are and what impact they have. Whereas …