"Modernising" commercial accounting law in Germany - effects on public sector accrual accounting?: an analysis of the federal government legislation on the reform of the German Commercial Code ; [paper for the 12th Biennial Comparative International Governmental Accounting Research (CIGAR) Conference 2009]
Gespeichert in:
| Beteilige Person: | |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
Speyer
Dt. Forschungsinst. für öffentliche Verwaltung Speyer
2009
|
| Schriftenreihe: | FÖV discussion papers
51 |
| Schlagwörter: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017720848&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Beschreibung: | Literaturverz. S. 43 - 45. - Online-Ausg. im Internet |
| Umfang: | X, 52 S. |
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Datensatz im Suchindex
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| adam_text | Titel: Modernising commercial accounting law in Germany - effects on public sector accrual accounting?
Autor: Glöckner, Andreas
Jahr: 2009
V
Contents
Abbreviations........................................................................ VII
Index of figures/ Index of tables.............................................. X
1. Introduction ..................................................................... 1
2. Status of accrual accounting reforms in the German public
sector - Heterogeneity and need for standardisation ............. 4
3. An overview of the new legal impulses on public sector
accounting in Germany ..................................................... 8
3.1 Act to modernise the law on budgetary principles for
federal government and federal states (HGrGMoG) ........ 8
3.1.1 Intention of the law - An attempt to reach
better comparability......................................... 8
3.1.2 Content .......................................................... 9
3.2 Act to modernise accounting law for enterprises
(BilMoG) .................................................................. 10
3.2.1 Intention of the act - Modernisation of
commercial accounting law?............................. 10
3.2.2 Content.......................................................... 12
4. Analysing the BilMoG - selected areas of interests for
public sector entities......................................................... 15
4.1 Implementation of new reporting requirements /
possibilities...................................¦........................... 15
4.2 Implementation of new reporting bans ......................... 16
4.3 Changes in valuation methods..................................... 18
4.4 Modification of the consolidation method ..................... 20
VI
5. Mechanisms of action - (Possible) impacts of the BilMoG ..... 22
5.1 The German Commercial Code as a reference model!? ... 22
5.1.1 Description of the influence of the ComC on
public sector accounting................................... 23
5.1.2 Assessment of fitting accuracy of the ComC as a
reference model for public sector accounting
and potential changes caused by the BilMoG ...... 26
5.2 Impacts on the consolidation of the accounts of
territorial authorities core units and the accounts
of public domain companies........................................ 32
6. Conclusion: Future prospects on the development of
public sector accounting in Germany................................... 37
References............................................................................ 43
Intemetlinks.......................................................................... 47
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| spellingShingle | Glöckner, Andreas 1979- "Modernising" commercial accounting law in Germany - effects on public sector accrual accounting? an analysis of the federal government legislation on the reform of the German Commercial Code ; [paper for the 12th Biennial Comparative International Governmental Accounting Research (CIGAR) Conference 2009] FÖV discussion papers Rechtsreform (DE-588)4048833-0 gnd Öffentlicher Sektor (DE-588)4056673-0 gnd Rechnungslegung (DE-588)4128343-0 gnd Periodenerfolgsrechnung (DE-588)4173776-3 gnd Handelsrecht (DE-588)4023249-9 gnd |
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| title | "Modernising" commercial accounting law in Germany - effects on public sector accrual accounting? an analysis of the federal government legislation on the reform of the German Commercial Code ; [paper for the 12th Biennial Comparative International Governmental Accounting Research (CIGAR) Conference 2009] |
| title_auth | "Modernising" commercial accounting law in Germany - effects on public sector accrual accounting? an analysis of the federal government legislation on the reform of the German Commercial Code ; [paper for the 12th Biennial Comparative International Governmental Accounting Research (CIGAR) Conference 2009] |
| title_exact_search | "Modernising" commercial accounting law in Germany - effects on public sector accrual accounting? an analysis of the federal government legislation on the reform of the German Commercial Code ; [paper for the 12th Biennial Comparative International Governmental Accounting Research (CIGAR) Conference 2009] |
| title_full | "Modernising" commercial accounting law in Germany - effects on public sector accrual accounting? an analysis of the federal government legislation on the reform of the German Commercial Code ; [paper for the 12th Biennial Comparative International Governmental Accounting Research (CIGAR) Conference 2009] Andreas Glöckner |
| title_fullStr | "Modernising" commercial accounting law in Germany - effects on public sector accrual accounting? an analysis of the federal government legislation on the reform of the German Commercial Code ; [paper for the 12th Biennial Comparative International Governmental Accounting Research (CIGAR) Conference 2009] Andreas Glöckner |
| title_full_unstemmed | "Modernising" commercial accounting law in Germany - effects on public sector accrual accounting? an analysis of the federal government legislation on the reform of the German Commercial Code ; [paper for the 12th Biennial Comparative International Governmental Accounting Research (CIGAR) Conference 2009] Andreas Glöckner |
| title_short | "Modernising" commercial accounting law in Germany - effects on public sector accrual accounting? |
| title_sort | modernising commercial accounting law in germany effects on public sector accrual accounting an analysis of the federal government legislation on the reform of the german commercial code paper for the 12th biennial comparative international governmental accounting research cigar conference 2009 |
| title_sub | an analysis of the federal government legislation on the reform of the German Commercial Code ; [paper for the 12th Biennial Comparative International Governmental Accounting Research (CIGAR) Conference 2009] |
| topic | Rechtsreform (DE-588)4048833-0 gnd Öffentlicher Sektor (DE-588)4056673-0 gnd Rechnungslegung (DE-588)4128343-0 gnd Periodenerfolgsrechnung (DE-588)4173776-3 gnd Handelsrecht (DE-588)4023249-9 gnd |
| topic_facet | Rechtsreform Öffentlicher Sektor Rechnungslegung Periodenerfolgsrechnung Handelsrecht Deutschland |
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