Der Fair Value in der Krise

International accounting standards have Germany implementing basic fundamental changes in its accounting principles. A discussion about fair value and how it is to be interpreted in light of the current economic crisis is presented.

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Bibliographic Details
Published inBFuP Vol. 61; no. 6; p. 547
Main Authors Küting, Karlheinz, Lauer, Peter
Format Trade Publication Article
LanguageGerman
Published Herne Verlag Neue Wirtschafts-Briefe 2009
Subjects
Accounting changes
Accounting interpretations
Accounting procedures
Accounting theory
Economic impact
Fair value
International accounting standards
Germany
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Summary:International accounting standards have Germany implementing basic fundamental changes in its accounting principles. A discussion about fair value and how it is to be interpreted in light of the current economic crisis is presented.
ISSN:0340-5370