Home  Journals  International Accounting  5(137) - 2010 May

Organizational foundations and peculiarities of accounting in germany

Available online: 19 May 2010

Subject Heading: Foreign experience

JEL Classification: 

In the given article the special emphasis is given to the modern methodological approaches to the organization of accounting in Germany. There is also a description of the system and tasks of accounting. In this article an effort is undertaken to analyze principles, criteria and the organization process of accounting in Germany. The text deals with the peculiarities of the card of accounts and accounting reports. In conclusion there is a snapshot of the activity of the German Accounting Standards Committee and prospects for accounting in Germany referred to the IFRS application.

Keywords: The economic concept in Germany, the German accounting system, Tasks of accounting, Principles and criteria of accounting, the card of accounts, German Accounting Standards Committee, Peculiarities of accounting, Germany and IFRS

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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