September 2017
Beginner to intermediate
301 pages
7h 14m
English
Content preview from Financial AccountingBecome an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
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2Introduction to German accounting
2.1Legal framework
2.1.1Legal regulations
Because Germany is a member of the European Union (EU), German accounting is harmonized with European accounting rules, meaning the EU sets up a framework that must be applied by the member states but leaves certain decisions up to member states. EU directives are not directly applicable law but must be transferred and enacted by the member states. Thus, German accounting will be explained, not the EU framework, keeping in mind that German accounting complies with the EU framework.
Starting with the transferral of the fourth, seventh and eighth EC directives into German law, the “Accounting Directive Act” (Bilanzrichtliniengesetz) was enacted in 1985. It included a summary ...
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