Criteria for the Recognition of Assets and Liabilities in German Accounting Law: An Analysis Based on a Comparison with the French System (notice n° 409951)
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|---|---|
| fixed length control field | 01996cam a2200217 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250119101859.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Quéré, Bertrand |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Criteria for the Recognition of Assets and Liabilities in German Accounting Law: An Analysis Based on a Comparison with the French System |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2000.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 29 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Within the European Union the assigned goal of the fourth directive was to facilitate the comparison of individual financial statements from the member states. However, any attempt to compare France and Germany in this respect would give a false picture as fundamental differences persist despite European standardization. The interpretation and use that is made of the principle of caution is probably one of the most significant sources of disharmony between French and German annual accounts. The elements of this conservatism were studied in three previous articles that dealt successively with the preponderance of the commercial balance sheet over the tax; balance sheet, the specificities of the appropriation of profit, and the particularities of some kinds of accruals. However, this extreme interpretation of the principle of caution is not limited to these particular cases; its effects can be felt on German accounting law as a whole in which the concepts of assets and liabilities ate very different from those that prevail in France. The goal of this fourth study is to bring these principles to light by emphasizing intangibles that are obviously highly sensitive components owing to their uncertain valuation. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | assets and liabilities recognition |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comparative accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | french system |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Germany |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | France |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 6 | 2 | 2000-09-01 | p. 153-173 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2000-2-page-153?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2000-2-page-153?lang=en&redirect-ssocas=7080</a> |
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