THE HARMONIZATION OF INTERNATIONAL ACCOUNTING STANDARDS: COMPARATIVE ANALYSIS OF HGB, IFRS AND US-GAAP

Elza SZTOJANOV; Erika SZTOJANOV

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THE HARMONIZATION OF INTERNATIONAL ACCOUNTING STANDARDS: COMPARATIVE ANALYSIS OF HGB, IFRS AND US-GAAP

机译：国际会计标准的协调统一：HGB，IFRS和US-GAAP的比较分析

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The accounting regulations in Germany according to the Commercial Law (HGB), the International Financial Reporting Standards (IFRS) and the US-GAAP reveal a series of differences with regard to the objectives, the principles and the structure of elements included in the financial reports. In order to improve the economic decisions of investors, the worldwide convergence of these standards is strongly needed.

机译：德国根据商法（HGB），国际财务报告准则（IFRS）和US-GAAP制定的会计法规揭示了财务报告中所包含的目标，原则和要素结构方面的一系列差异。为了改善投资者的经济决策，强烈需要在全球范围内统一这些标准。

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《University Politechnica of Bucharest scientific bulletin, D. Mechanical Engineering》 |2003年第4期|共13页
作者
Elza SZTOJANOV; Erika SZTOJANOV;
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原文格式 PDF
正文语种 eng
中图分类机械学（机械设计基础理论）;
关键词
Investors; Economic decisions; Accounting principles; Convergence;

机译：投资者;经济决策;会计原则;趋同;

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1. THE HARMONIZATION OF INTERNATIONAL ACCOUNTING STANDARDS: COMPARATIVE ANALYSIS OF HGB, IFRS AND US-GAAP [J] . Elza SZTOJANOV, Erika SZTOJANOV University Politechnica of Bucharest scientific bulletin, D. Mechanical Engineering . 2003,第1a4期

机译：国际会计标准的协调统一：HGB，IFRS和US-GAAP的比较分析
2. Comparative Analysis of International Public Sector Accounting Standard 23 and International Accounting Standard 20 [J] . Papias Njaala Research Journal of Finance and Accounting . 2015,第20期

机译：国际公共部门会计准则23与国际会计准则20的比较分析
3. Comparative Analysis of International Public Sector Accounting Standard 23 and International Accounting Standard 20 [J] . Papias Njaala Research Journal of Finance and Accounting . 2015,第20期

机译：国际公共部门会计准则23与国际会计准则20的比较分析
4. Analysis on the International Harmonization of China Accounting Standards on the Basis of Anti-dumping [C] . CHEN Zhenfeng, LIU Yi Proceedings of 2010 international conference on regional management science and engineering . 2010

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5. Accounting standards and international portfolio holdings: Analysis of cross-border holdings following mandatory adoption of IFRS. [D] . Yu, Gowoon. 2010

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6. Empirical Analysis of Retirement Pension and IFRS Adoption Effects on Accounting Information: Glance at IT Industry [O] . JeongYeon Kim -1

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7. The role of derivative financial instruments in the balance sheet analysis and policy (HGB, IFRS and US-GAAP) [O] . Gantzkow Marcus 2010

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THE HARMONIZATION OF INTERNATIONAL ACCOUNTING STANDARDS: COMPARATIVE ANALYSIS OF HGB, IFRS AND US-GAAP

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