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Intangible Assets in Germany and Great Britain

An Accounting Comparison

by Anat Blodinger (Author)
©1999 Thesis 262 Pages

Summary

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.

Details

Pages
262
Year
1999
ISBN (Softcover)
9783631339930
Language
English
Published
Frankfurt/M., Berlin, Bern, New York, Paris, Wien, 1998. 262 pp.

Biographical notes

Anat Blodinger (Author)

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.

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Title: Intangible Assets in Germany and Great Britain