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International vergleichbare und qualitativ hochwertige deutsche Jahresabschlüsse durch Anwendung der IAS/IFRS

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  • Hans-Georg Bruns

    (International Accounting Standards Board)

Abstract

Zusammenfassung Im anschließenden Beitrag stellt der deutsche Vertreter im IASB die Aufgabenstellung des Boards, die Anforderungen an die Standards und die Auswirkungen auf die deutsche Rechnungslegung dar. Der Gesetzgeber hat dem gemäß § 342 HGB etablierten Deutschen Standardisierungsrat (DSR) die Aufgabe gestellt, an der internationalen Standardisierung mitzuwirken, Grundsätze der Konzernrechnungslegung zu entwickeln und das Bundesjustizministerium bei Gesetzesvorhaben zur Rechnungslegung zu beraten. Das erfordert eine Beteiligung der deutschen Wirtschaft und Wissenschaft und Unterstützung des DSR.

Suggested Citation

  • Hans-Georg Bruns, 2002. "International vergleichbare und qualitativ hochwertige deutsche Jahresabschlüsse durch Anwendung der IAS/IFRS," Schmalenbach Journal of Business Research, Springer, vol. 54(2), pages 173-180, March.
    • Handle: RePEc:spr:sjobre:v:54:y:2002:i:2:d:10.1007_bf03371625
    DOI: 10.1007/BF03371625
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