By United Nations
This quantity of the 2006 overview of foreign Accounting and Reporting concerns includes the court cases of the twenty-third consultation of the Intergovernmental operating workforce of specialists on foreign criteria of Accounting and Reporting. the 2 major time table goods the consultation handled have been: a overview of functional implementation problems with overseas monetary Reporting criteria; and comparison and relevance of current symptoms on company accountability.
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Additional info for International Accounting and Reporting Issues: 2006 Review
45 However, accounting experts predicted impacts on separate financial accounts since legal requirements concerning consolidated accounts refer to recognition and measurement requirements for separate accounts. See Article 298 (1) of the HGB. 36 Chapter IV statements. Furthermore the due process allowed the integration of all parties interested in accounting issues. The ASCG is organized similar to the IASC Foundation. The GASB comprises independent accounting experts with different backgrounds, including academics, preparers (industrial and financial businesses), analysts and auditors.
Due to the number of functions a separate financial statement has to fulfil (profit distribution, serving as a base for tax accounting and information) IFRS are not applicable for these statements at the moment. However, there are discussions about splitting up these contradictory functions by establishing a solely separate tax accounting law or implement other means of determining distributable profits (such as the solvency test). While these discussions are still at a relatively early stage other measures to update German GAAP are being taken in the meantime.
Predominant triggers were the increasing importance of capital markets to provide financing and the internationalization of investors. Consequently, new demands on accounting, especially with regard to timely and decision-useful investor information, arose. The question at stake is, however, how traditional German GAAP will adapt to, or coexist with, international accounting philosophies (systems), whose influence is constantly increasing. In addition to accounting regulation, new enforcement regulations were developed to enhance both investor protection and market efficiency.
International Accounting and Reporting Issues: 2006 Review by United Nations