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Bilanzierung in Deutschland und Österreich
Financial Reporting in Germany and Austria
Germany and Austria have a long joint history of financial reporting. Recently, the German Accounting Law Modernization Act (BilMoG) has changed Germany's GAAP significantly. While the GAAP amendments have, to some degree, narrowed the differences between both accounting standards, the Modernization Act has, to a much larger extent, introduced new differences, especially in terms of the recognition and valuation of assets. Thus, the overall disparities have even been increased. Corinna Treisch analyses to which extent German and Austrian GAAP differ from each other after January 1st, 2010, and which renewed future convergences are to be expected. Towards that objective, she discusses essential differences of German and Austrian financial statements regarding the recognition and valuation of assets and liabilities in the form of a synopsis. She also identifies which differences stem from the latest changes in law.
Bilanzrechtsmodernisierungsgesetz
Deutschland und Österreich haben eine gemeinsame Tradition der handels- bzw. unternehmensrechtlichen Gewinnermittlung, nicht zuletzt auch aufgrund der europäischen Harmonisierungsbestrebungen, die durch den Beitritt Österreichs zur Europäisc...