Intangible Assets in Germany and Great Britain
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A01=Anat Blodinger
Accounting
Anat
Assets
Author_Anat Blodinger
Blodinger
Britain
Category=KFC
Comparison
eq_bestseller
eq_business-finance-law
eq_isMigrated=1
eq_isMigrated=2
eq_nobargain
eq_non-fiction
Germany
Great
Intangible
Product details
- ISBN 9783631339930
- Weight: 350g
- Dimensions: 148 x 210mm
- Publication Date: 01 Oct 1998
- Publisher: Peter Lang GmbH
- Publication City/Country: DE
- Product Form: Paperback
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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.
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.
