Anat Blodinger

Intangible Assets in Germany and Great Britain

An Accounting Comparison. Dissertationsschrift

• Broschiertes Buch

Produktbeschreibung

A successful international harmonisation of accounting standards necessitates a detailed analysis of existing differences as well as their cause. This study provides such an analysis, exemplary for the area of intangible assets and two countries, namely Germany and Great Britain. Differences and similarities are determined in a thorough comparison of current accounting rules. The 'Environmental Determinism Theory' is then applied to examine whether the observed differences can be explained based on the legal system, the tax system and the capital market structure existent in each country. Finally, an approach towards a harmonisation of accounting standards with respect to intangible assets is suggested that takes into account not only the economic and legal environment in which accounting operates in Germany and Great Britain but also current international developments.

Produktdetails

• Europäische Hochschulschriften / European University Studies/Publications Universitaires Européenne 237
• Verlag: Peter Lang
• Artikelnr. des Verlages: 33993
• 1998.
• Seitenzahl: 264
• Englisch
• Abmessung: 14mm x 148mm x 210mm
• Gewicht: 350g
• ISBN-13: 9783631339930
• ISBN-10: 3631339933
• Artikelnr.: 44078525

Autorenporträt

The Author: Anat Blodinger has studied at the London School of Economics and Political Science (Bsc. Economics MSc. Accounting and Finance) and obtained a doctor's degreee at the University of Frankfurt/Main, Germany.

Inhaltsangabe

Contents: Comparison of current accounting regulation for intangible assets in Germany and Great Britain - Investigation of the presumed link between divergent environmental factors and international differences in accounting rules for intangible assets - Implications for the feasibility of an international harmonisation of accounting standards.