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U.S. GAAP and German HGB - A comparative Approach

Essay from the year 2003 in the subject Business economics - Accounting and Taxes, grade: 1,5 (A), Oxford Brookes University (Business School), course: International Financial Accounting, 37 entries in the bibliography, language: English, abstract: This essay will compare and contrast the accounting systems of Germany and the United States of Amerika. First the single systems, their core concepts and purposes will be introduced. Second, the two core concepts of conservatism and true and vair value will be presented. Both systems will be examined in order to show how they incorporate these concepts and how this might affect the calculation of profits. Where data is available, selected examples from published company accounts will be shown. Finally some short comments on how the systems come closer to each other since several german companies aim for crosslistings in both countries. A conclusion will summarize the main facts. Different accounting systems might come to different results in their calculations of profits. This can be shown by drawing an example from the Siemens AG’s annual report 2000. In their report based on German GAAP (General Accepted Accounting Principles) the net income in 2000 was 7,901 million €. The same calculation based on U.S. GAAP amounts in the F-20 report for the Securities and Exchange Commission (SEC) to 8,860 million € (see figure 1). Now the Question is how come this difference of nearly 14%? Is one system more exact? [...] As we have seen in assignment 1, accounting is not a science. It has been developed to serve a purpose. Accounting systems are influenced by several social and economic factors (Radebaugh and Gray, 1997). [...] It seems that German GAAP and US GAAP have different objectives. Therefore we will analyze the two systems in their national contexts now.

This essay will compare and contrast the accounting systems of Germany and the United States of Amerika.

Comparative Income Taxation

A Structural Analysis

The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design. As in other legal domains, comparative study of income taxation can provide fresh perspectives from which to examine a particular national system. Increasing economic globalization also makes understanding foreign tax systems relevant to a growing set of transnational business transactions. Comparative study is, however, notoriously difficult. Full understanding of a foreign tax system may require mastery not only of a foreign language, but also of foreign business and legal cultures. It would be the work of a lifetime for a single individual to achieve that level of understanding of the nine income taxes compared in this volume. Suppose, however, that an international group of tax law professors, each expert in his own national system, were asked to describe how that system resolved specific problems of income tax design with respect to individuals, business organizations, and international transactions. Suppose further that the leaders of the group wove the resulting answers into a single continuous exposition, which was then reviewed and critiqued by a wider group of tax teachers. The resulting text would provide a convenient and comprehensive introduction to foreign approaches to income taxation for teachers, students, policy-makers and practitioners. That is the path followed by Hugh Ault and Brian Arnold and their collaborators in the development of this fascinating book. Henceforth, a reader interested in how other developed countries resolve such structural issues as the taxation of fringe benefits, the effect of unrealized appreciation at death, the classification of business entities, expatriation to avoid taxes, and so on, can turn to this volume for an initial answer. This book should greatly facilitate comparative analysis in teaching and writing about taxation in the US and elsewhere.

The European-wide introduction of International Financial Reporting Standards(
IFRS)for publiclytradedcompaniesin2005hasraised the questionwhether German
tax accounting can follow IFRS financial accounting. However, a current reform ...

Your Ielts and Toefl Guide

*your IELTS & TOEFL Guide is basically designed to show candidates how to approach the IELTS and TOEFL both of which aim at testing a candidate's proficiency in English. *this book recommends not only the possession pf active vocabulary, but also a sound knowledge of English grammar. *the book gives learners easy access to english grammer so that they find it easy to use it effectively. *the book presents a technique of writing that is easy to grap and imitate< it shows how one can write an essay with ease. *the book contains a number of articles covering a variety of familiar topics. candidates are advised to study them so that they can make use of them when dearling with other topics. *the book provides candidates with useful expressions that can be manipulated in a variety of articles. *the book stresses the fact that the four language skills are organically integrated. any language item can benefit a learner when communicating with others.

... are brainless ينناجم people because they know that smoking is a killer.
Everybody should care for their health. If they don't care, who will care ? We
avoid smoking because we care for life. Stop smoking, or smoking will kill you. I
hope that ...

Ielts Writing Band 8 Essays - A Guide to Writing High Quality Ielts Essays

Do you need a high score in the IELTS writing section (Academic test format)? Would you like to see what a high scoring sample answer look like (written by an IELTS teacher)? Do you want to know the important tips that make high scoring answers? If you're someone who wants to achieve a 7, 8 or 9 for the IELTS writing section, then you're about to see exactly how an IELTS professional writes high scoring answers! This ebook provides sample answers that are exactly what the examiners look for. Did you know that many sample IELTS writing answers on the internet today do not match the expectations of an IELTS examiner? So it's important that if you are in the search for model answers then you consider answers that are accurate examples that align with the official IELTS scoring criteria. Imagine being able to understand how high scoring answers are structured for Task 2? How about learning how grammar and vocabulary are used? You can, just by downloading this book!

One of my friends who spent more than three hours watching violent and ghost
movies a day always claimed that there was a killer supervising his daily actions.
No until the day doctors concluded that he was a victim of online images did his ...

A Penny to Remember

When George is sentenced to seven years of hard labor in Van Diemen's Land, his only thoughts are of his sister Hannah. What can he give her to remember him when he is so far away?

When George is sentenced to seven years of hard labor in Van Diemen's Land, his only thoughts are of his sister Hannah. What can he give her to remember him when he is so far away?

Homeopathy for Children

A Parent's Guide to the Treatment of Common Childhood Illnesses

Homoeopathic remedies for all types of ailments and illnesses contracted by children, ideal for helping parents decide which medecine to use.

This reference book is for parents wanting to treat children in first aid situations, and for common complaints and diseases of children.

State of the Union

The Barter Theater of Virginia presents its 1946-47 season: "Blithe Spirit," by Noel Coward, staged by Owen Phillips, "State of The Union," by Howard Lindsay and Russell Crouse, staged by Owen Phillips.

The Barter Theater of Virginia presents its 1946-47 season: "Blithe Spirit," by Noel Coward, staged by Owen Phillips, "State of The Union," by Howard Lindsay and Russell Crouse, staged by Owen Phillips.