We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Zur Geschichte der Zeitwertbilanzierung in Deutschland.
- Authors
Haaker, Andreas; Velte, Patrick
- Abstract
The article traces the history of current value accounting and the legal regulation of this practice in Germany from the late 18th to the early 21st century. The authors outline changes in German commercial and accounting law since 1794, emphasizing the role stock market crashes and financial crises played in shaping public opinion and the attitudes of legislators, lawyers, and the business community. They conclude by detailing changes in accounting practices for banks following the passage of the Bilanzrechtsmodernisierungsgesetz (Accounting Law Modernization Act, BilMoG) in 2009.
- Subjects
GERMANY; CURRENT value accounting; ACCOUNTING laws; FINANCIAL crises; ACCOUNTING; BANKING industry; COMMERCIAL law; HISTORY
- Publication
Zeitschrift für Unternehmensgeschichte, 2013, Vol 58, Issue 1, p73
- ISSN
0342-2852
- Publication type
Article
- DOI
10.1515/zug-2013-0105