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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Intangible Assets in Germany and Great Britain: An Accounting Comparison

Intangible Assets in Germany and Great Britain: An Accounting Comparison

Blodinger, Anat

Paperback

Series: European University Studies. Series V, Economics and Managem, Book 531

AccountingEconomics

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ISBN10: 0820436364
ISBN13: 9780820436364
Publisher: Peter Lang
Published: Jan 1 1998
Pages: 262
Language: English
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.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.

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