National and International Developments in Risk Reporting: May the German Accounting Standard 5 Lead the Way Internationally?-Reference-Cited by-同舟云学术

National and International Developments in Risk Reporting: May the German Accounting Standard 5 Lead the Way Internationally?

Published:2005-08-01 Issue:8 Volume:6 Page:1191-1200
ISSN:2071-8322
Container-title:German Law Journal
language:en
Short-container-title:Ger. law j.

Author:

Dobler Michael

Abstract

In this journal, Buchheim and Beiersdorf discussed recent changes in the regulation of the management report (Lagebericht) in Germany. The German Commercial Code (HGB – Handelsgesetzbuch) requires a management report by individual entities classified as companies with limited liability in § 289 and by groups in § 315. The reporting requirements of the latter are specified by the German Accounting Standard GAS 15 on Management Reporting. The authors award the German regulation to potentially lead the way internationally.

Publisher

Cambridge University Press (CUP)

Subject

Law

Reference47 articles.

1. See www.iasb.org/meetings/iasb_observernotes.asp for notes on the IASB meeting in June 2005, the status of the project, and the planned Discussion Paper.

2. For a detailed analysis of GAS 5 see Michael Dobler, Risikoberichterstattung – Eine ökonomische Analyse 162-181 (Frankfurt am Main 2004).

3. To digress briefly, the Institute of Chartered Accountants in England and Wales issued a proposal for a Statement of Business Risk in 1997. However, the proposal did not become a standard.

4. See IAS 32.52-85; ED 7.

5. See SOP 94-6.21-24; SFAS 131.39, .108.

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