La comptabilité allemande face aux normes internationales

The article addresses aspects of international accounting standardisation in Germany and aims to present the German position in the face of pressure for reform of accounting systems. Starting from the basic issue of whether accounting is to serve the interests of creditors or investors, it is clear that application of IASC standards is a matter of controversy. International accounting standardisation, seen to have implications for national economic development through its effects on recognition of companies in foreign financial markets and on their competitive position, has provoked debate on the case for a two-speed approach to accounting regulation. While certain authors advocate application of international accounting standards by a limited number of enterprises, others oppose this and look to total reform of the accounting system. As the German government position stands open, there are many unresolved questions.