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Accounting in Europe Volume 1, 2004 - Issue 1
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Original Articles

The Adaptation of German Accounting Rules to IFRS: A Legislative Balancing Act

Axel Haller Johannes Kepler University, Linz, AustriaCorrespondence[email protected]
&
Brigitte Eierle Johannes Kepler University, Linz, Austria
Pages 27-50 | Published online: 08 Feb 2011

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Nicholas L. Pawsey. (2017) IFRS adoption: A costly change that keeps on costing. Accounting Forum 41:2, pages 116-131.
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Rolf Uwe Fülbier, Christoph Pelger, Evamaria Kuntner & Marcus Bravidor. (2017) The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Austria and Germany. Accounting in Europe 14:1-2, pages 13-28.
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Christopher Nobes. (2015) IFRS Ten Years on: Has the IASB Imposed Extensive Use of Fair Value? Has the EU Learnt to Love IFRS? And Does the Use of Fair Value make IFRS Illegal in the EU?. Accounting in Europe 12:2, pages 153-170.
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Niclas Hellman, Sidney J. Gray, Richard D. Morris & Axel Haller. (2015) The persistence of international accounting differences as measured on transition to IFRS. Accounting and Business Research 45:2, pages 166-195.
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Maria Gee, Axel Haller & Christopher Nobes. (2010) The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK. Accounting in Europe 7:1, pages 97-122.
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Niclas Hellman. (2008) Accounting Conservatism under IFRS. Accounting in Europe 5:2, pages 71-100.
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Salvador Marín Hernández, Mercedes Palacios Manzano & Isabel Martínez Conesa. (2008) Influencia del cambio contable en la comparabilidad de los estados financieros bancarios y sus ratios de gestión. Un estudio empírico en la primera aplicación de la CBE 4/2004. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 37:140, pages 665-690.
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Alicja Jaruga, Justyna Fijalkowska, Malgorzata Jaruga-Baranowska & Maciej Frendzel. (2007) The Impact of IAS/IFRS on Polish Accounting Regulations and their Practical Implementation in Poland. Accounting in Europe 4:1, pages 67-78.
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Thorsten Sellhorn & Sylwia Gornik-Tomaszewski. (2006) Implications of the ‘IAS Regulation’ for Research into the International Differences in Accounting Systems. Accounting in Europe 3:1, pages 187-217.
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Christopher Nobes. (2006) The survival of international differences under IFRS: towards a research agenda. Accounting and Business Research 36:3, pages 233-245.
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Brigitte Eierle. (2005) Differential reporting in Germany – A historical analysis. Accounting, Business & Financial History 15:3, pages 279-315.
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T. Colwyn Jones & Robert Luther. (2005) Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective. Accounting in Europe 2:1, pages 165-193.
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Pascale Delvaille, Gabi Ebbers & Chiara Saccon. (2005) International Financial Reporting Convergence: Evidence from Three Continental European Countries. Accounting in Europe 2:1, pages 137-164.
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Christopher Nobes. (2020) On Adoptions of IFRS by Jurisdictions. The International Journal of Accounting 57:02.
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Mara Cameran & Domenico Campa. (2020) Voluntary IFRS Adoption by Unlisted European Firms: Impact on Earnings Quality and Cost of Debt. The International Journal of Accounting 55:03, pages 2050013.
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Kees Camfferman & Dominic Detzen. (2018) “Forging accounting principles” in France, Germany, Japan, and China: A comparative review. Accounting History 23:4, pages 448-486.
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Nina Franzen & Barbara E. Weißenberger. (2018) Capital market effects of mandatory IFRS 8 adoption: An empirical analysis of German firms. Journal of International Accounting, Auditing and Taxation 31, pages 1-19.
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Michael Brandau, Christoph Endenich, Robert Luther & Rouven Trapp. (2016) Separation – integration – and now …? A historical perspective on the relationship between German management accounting and financial accounting. Accounting History 22:1, pages 67-91.
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Nicholas Fearnley & Sid Gray. (2015) National institutional factors and IFRS Implementation in Europe. International Journal of Accounting and Information Management 23:3, pages 271-288.
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Rolf Uwe Fülbier & Malte Klein. (2015) Balancing past and present: The impact of accounting internationalisation on German accounting regulations. Accounting History 20:3, pages 342-374.
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Javier Legaz Ortiz, Javier Montoya del Corte & Lázaro Rodríguez Ariza. (2015) Efectos de la reforma contable en el patrimonio neto consolidado a 1 de enero de 2008 de los grupos españoles que no aplican normativa NIIF. Revista de Contabilidad 18:2, pages 217-224.
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Nina Franzen & Barbara E. Weißenberger. (2015) The adoption of IFRS 8 – no headway made? Evidence from segment reporting practices in Germany. Journal of Applied Accounting Research 16:1, pages 88-113.
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Fredrik Nilsson & Anna-Karin StockenstrandFredrik Nilsson & Anna-Karin Stockenstrand. 2015. Financial Accounting and Management Control. Financial Accounting and Management Control 111 127 .
Fredrik Nilsson & Anna-Karin StockenstrandFredrik Nilsson & Anna-Karin Stockenstrand. 2015. Financial Accounting and Management Control. Financial Accounting and Management Control 17 50 .
Giovanni Fiori, Francesca di Donato & Daniele Macciocchi. (2014) IFRS and international differences: an empirical analysis on their application worldwide. Corporate Ownership and Control 11:2, pages 542-551.
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İsmail Ufuk Mısırlıoğlu, Jon Tucker & Osman Yükseltürk. (2013) Does Mandatory Adoption of IFRS Guarantee Compliance?. The International Journal of Accounting 48:3, pages 327-363.
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Michela Cordazzo. (2013) The impact of IFRS on net income and equity: evidence from Italian listed companies. Journal of Applied Accounting Research 14:1, pages 54-73.
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Rouven Trapp. (2012) Konvergenz des internen und externen RechnungswesensConvergence of management and financial accounting systems. Zeitschrift für Betriebswirtschaft 82:9, pages 969-1008.
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. 2012. Globalization and Contextual Factors in Accounting: The Case of Germany. Globalization and Contextual Factors in Accounting: The Case of Germany 163 196 .
Eva Heidhues & Chris Patel. 2012. Globalization and Contextual Factors in Accounting: The Case of Germany. Globalization and Contextual Factors in Accounting: The Case of Germany 43 74 .
Jana Skálová. (2011) Accounting Regulation of Micro-entities at a Crossroads. Český finanční a účetní časopis 2011:3, pages 79-92.
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Juana Aledo Martínez, Fernando García Martínez & Juan Miguel Marín Diazaraque. (2011) Optional accounting criteria under IFRSs and corporate characteristics: evidence from spain. Revista de Contabilidad 14:1, pages 59-85.
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Axel Haller, Jürgen Ernstberger & Matthias Froschhammer. (2009) Implications of the mandatory transition from national GAAP to IFRS — Empirical evidence from Germany. Advances in Accounting 25:2, pages 226-236.
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Dennis W. Taylor. (2009) Costs‐benefits of adoption of IFRSs in countries with different harmonization histories. Asian Review of Accounting 17:1, pages 40-58.
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Salma Damak-Ayadi. (2009) De l'efficacité des mesures de convergence pour préparer le passage aux IAS/IFRS en France. La Revue des Sciences de Gestion 236:2, pages 73.
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Jürgen Ernstberger & Oliver Vogler. (2008) Analyzing the German accounting triad — “Accounting Premium” for IAS/IFRS and U.S. GAAP vis-à-vis German GAAP?. The International Journal of Accounting 43:4, pages 339-386.
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Christopher W. Nobes & Stephen A. Zeff. (2010) Auditors' Affirmations of Compliance with IFRS around the World: An Exploratory Study*. Accounting Perspectives 7:4, pages 279-292.
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Yuan Ding, Jacques Richard & Hervé Stolowy. (2008) Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model. Accounting, Organizations and Society 33:7-8, pages 718-755.
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Christopher Nobes. (2008) Accounting Classification in the IFRS Era. Australian Accounting Review 18:3, pages 191-198.
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Jürgen Ernstberger, Simon Krotter & Christian Stadler. (2014) Analysts’ Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles. Business Research 1:1, pages 26-53.
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Eva K. Jermakowicz, Jenice Prather-Kinsey & Inge Wulf. (2007) The Value Relevance of Accounting Income Reported by DAX-30 German Companies. Journal of International Financial Management & Accounting 18:3, pages 151-191.
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Axel Haller, Jürgen Ernstberger & Christian Kraus. (2006) Extraterritorial impacts of the Sarbanes-Oxley Act on external corporate governance – current evidence from a German perspective. Corporate Ownership and Control 3:3, pages 113-127.
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Eva K. Jermakowicz & Sylwia Gornik-Tomaszewski. (2006) Implementing IFRS from the perspective of EU publicly traded companies. Journal of International Accounting, Auditing and Taxation 15:2, pages 170-196.
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Michele Bertoni & Bruno De Rosa. (2013) Comprehensive Income, Fair Value, and Conservatism: A Conceptual Framework for Reporting Financial Performance. SSRN Electronic Journal.
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Rolf Uwe Fuelbier, Malte Klein, Yuri Biondi, Jonathan C. Glover, Nicole Thorne Jenkins, Bjorn N. Jorgensen, John Lacey, Paul Munter, Eiko Tsujiyama, T. Jeffrey Wilks & Roman L. Weil. (2012) Financial Accounting and Reporting in Germany: A Case Study on German Accounting Tradition and Experiences with the IFRS Adoption. SSRN Electronic Journal.
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Juana Aledo Martínez, Fernando García-Martínez & Juan M. Marín Diazaraque. (2009) Firm-Specific Factors Influencing the Selection of Accounting Options Provided by the IFRS: Empirical Evidence from Spanish Market. SSRN Electronic Journal.
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Tim-Frederik Oehr & Jochen Zimmermann. (2009) Accounting and the Welfare-State: The Missing Link. SSRN Electronic Journal.
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Jacques Richard, Yuan Ding & Hervé Stolowy. (2007) Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model. SSRN Electronic Journal.
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