Bilanzierung von Finanzinstrumenten nach HGB und IFRS (German Edition)

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Write a Testimonial Few good words, go a long way, thanks! Personalize Gift card We will send an email to receiver for gift card. Home Finanzinstrumente Nach Ifrs. Click on below image to change. Click on image to Zoom. As demonstrated in diagram 2 appendices the country-specific environment leads to issues in an international perspective. Therefore international investors call for a reduction of the diversity of accounting practise harmonisation and moreover similar accounting practises standardisation Roberts et al. As shown by Spiceland and Agrawal mentioning academic accounting journals, there is a high amount of literature addressing international accounting issues.

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Since there are a number of business factors, which should be considered analysing the implication of IFRS for SMEs in Germany, the following analysis sets the focus on investor communication and operations , whereas further selected factors are discussed less intense in the next chapter.

Investors mostly look for transparent targets with a well-structured reporting. According to Barth et al. Even if a higher information quality is assumed, it remains doubtful if the adoption leads to an improvement of investor communication in the home country since the investors are familiar and mainly satisfied with their home accounting standards. Moreover German SME already show an easier access to capital than the EU average IFRS Foundation, and it could be argued that the transition even keeps some national investors from investments due to the need to familiarise with the new, international standards.

These findings apply to subsidiaries of listed companies as well as companies with purely German or additional foreign business. Apart from the influence in Germany, this section aims to assess the impact on foreign investor communication. As companies are expanding globally, business is getting more and more international.

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Therefore, the complexity of cross-border transactions with different sets of business and accounting regulation, for subsidiaries of listed companies as well as German SMEs with foreign business, is growing continuously. Both stakeholder and potential financial investors are interested in reliable and transparent information Epstein and Mirza, , p. However, it remains doubtful if SMEs with purely German business would benefit of an introduction.

Since the main investments in those entities are made by German investors and the companies are not interested in expansion, the access to foreign investors might not be that attractive, especially in respect of the additional efforts and costs Litjens et al.

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Besides the access to investors, the influence on various factors of the SMEs operations and internal processes should be considered. Firstly, the adoption of IFRS for SMEs could bring further company transparency, which in general leads to an improvement of corporate governance.

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Managers have to act more in the interest of the shareholders and due to the increase loss recognition timeliness the agency costs between managers and shareholders could be reduced Ball, , p. On the other hand, the higher frequency and quality of reporting could mainly be associated with increasing expenses, especially for standalone German SMEs.

Edgar Löw - WHU – Otto Beisheim School of Management

Thus, it could be concluded that the benefits in terms of corporate governance vary on the size of the entities. Moreover, the internal planning of SMEs could be affected in various way by the adoption. Whereas more transparent accounting standard make forecasts less noisy, more accurate and value relevant, some authors argue that IFRS through the fair value approach makes earnings more informative, more volatile and thus harder to forecast Ball, , p.



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Referring to a study on 80 non-U. Nevertheless, a change of accounting standards leads to a change in operations and thus goes hand in hand with application difficulties.



Especially the low knowledge of IFRS in smaller entities leads to difficulties in understanding the real costs and benefits of an adoption and could be quite challenging for small entities Masca, This coincides with the findings of Francis et al. However, for entities planning to stick with their pure business activity in Germany this possibility is rather marginal. Set up a giveaway.

Internationale Rechnungslegung -- Lektion 3: Immaterielle Vermögenswerte

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