Differential reporting in Germany - A historical analysis

Brigitte Eierle

Accounting History Review, 2005, vol. 15, issue 3, 279-315

Abstract: Based on a contingent perspective of accounting change, this paper reviews the historical development of differential reporting in Germany, by drawing on primary and secondary sources. The main objective of the paper is to shed light on the driving forces and main influential parameters that have shaped the existing differential reporting framework. This historical approach supplies interesting insights for the current discussion on differential reporting in Germany produced by the EU Regulation on the application of International Accounting Standards.

Keywords: 'Contingent' model of accounting evolution; differential reporting; German accounting history; influential factors on accounting; little GAAP; relaxations for small and medium-sized entities (search for similar items in EconPapers)
Date: 2005
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Citations: View citations in EconPapers (8)

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DOI: 10.1080/09585200500284203

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