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분야
ppt2. Accounting Development
3. Accounting Regulation System
4. Financial Reporting
5. A Feature of German Financial Reporting System
6. The Case of German IFRS
- Task : Oversee GASB.
⇒ GASC is duly recognized by the Ministry of Justice as the
German standard-setting authority.
∙ GASB (The German Accounting Standards Board)
- Task : Technical work or Issue the accounting standard.
⇒ GASB is made up of 7 independent experts with a background
in auditing, financial analysis, academia, and industry.
∙ Working Groups
- Task : Examine and Make recommendations on the issues before the GASB.
⇒ Working groups have representatives from trade and industry and the auditing profession, a university professor, and a financial analyst.
① From German Accounting Standards to IFRS
∙ Previous German accounting standard was based on legal compliance
accounting.
Especially, it focused on individual company F/S that showed possibility of capital
recovery for creditors rather than consolidated F/S and form over substance.
∙ Through the globalization of financial markets, the demand of acquiring fund to
participate in International capital market was getting higher in Germany but there
were many differences between German accounting standard and US-GAAP.
They had to prepare dual F/S.
∙ German government allowed its national companies to use IFRS and US-GAAP
to solve these problems.
∙ Germany stated that they needed a single integrated accounting standard for
transparent and comparable financial reporting. As a result, they adopted IFRS.
