Rechnungslegung und Prüfung am Neuen Markt

Wolfgang Ballwieser
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Wolfgang Ballwieser: Ludwig-Maximilians-Universität München

Schmalenbach Journal of Business Research, 2001, vol. 53, issue 8, 840-853

Abstract: Summary Corporations that are listed on the stock exchange segment „Neuer Markt“ have to present their consolidated financial statements in accordance with IAS or U.S. GAAP. The article shows which of the rule sets are preferred, gives some hints on incorrect financial reporting and discusses the variability in the formulation of the auditor’s opinion. Further emphasis is laid on the question which auditing firms are active in this new market segment.

Date: 2001
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DOI: 10.1007/BF03372671

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