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International Financial Reporting Standards Im Agribusiness: Ergebnisse Einer Befragung

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  • Schlieckau, Arne
  • Theuvsen, Ludwig

Abstract

This article contains results of an empirical survey among companies of the German agribusiness. The purpose of this study was to investigate the companies' attitude towards the International Financial Reporting Standards IAS/IFRS and its implementation and status of adoption. It shows that the IFRS are only implemented by a small part of the sample because of statutory provisions or the integration of these firms in multinational corporations. The remaining companies do not see any advantages of an implementation of these standards into their ac-counting system. Nevertheless, a small part of the sample will change to IFRS if the complexity will be reduced. This might be the case after the introduction of "Small-IFRS", which are adjusted for small and medium sized enterprises. Der Beitrag gibt auf der Grundlage einer Online-Umfrage die Anwendung und Einschätzung der International Financial Reporting Standards (IFRS) durch mittelständische Unternehmen des Agribusiness wieder. Die Ergebnisse zeigen, dass die IFRS im Agribusiness bislang nur von wenigen kleinen und mittleren Unternehmen angewendet werden, meist aufgrund gesetz-licher Vorschriften oder der Einbindung in internationale Konzerne. Nichtanwender der IFRS sehen meist keine Vorteile eines Wechsels des Rechnungslegungsstandards. Nichtsdestotrotz würde ein Teil der Unternehmen nach IFRS bilanzieren, wenn die Komplexität der Vorschrif-ten reduziert würde, z.B. durch Verabschiedung von "small IFRS", die auf die besonderen Belange des Mittelstands Rücksicht nehmen.

Suggested Citation

  • Schlieckau, Arne & Theuvsen, Ludwig, 2007. "International Financial Reporting Standards Im Agribusiness: Ergebnisse Einer Befragung," 47th Annual Conference, Weihenstephan, Germany, September 26-28, 2007 7578, German Association of Agricultural Economists (GEWISOLA).
    • Handle: RePEc:ags:gewi07:7578
    DOI: 10.22004/ag.econ.7578
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    International Relations/Trade;

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