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Showing 1 to 1 of 1 for “"Handelsgesetzbuch"”.
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Eigenkapital und Gewinn nach deutschem HGB, IAS/IFRS und US-GAAP : eine empirische Untersuchung börsennotierter deutscher Unternehmen
The objective of the present dissertation as above submitted to obtain a doctor´s degree is to ascertain 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 …