Daniel D. Rothoeft
Rückstellungen nach § 249 HGB und ihre Entsprechungen in den US-GAAP und IAS
Systematischer Vergleich und Analyse
[Contingent Liabilities under Section 249 HGB (Commercial Code) and the Related Rules in the U.S. GAAP and the IAS/IFRS. A Systematic Comparison and Analysis.]
2004. 275 pages. unrevised e-book edition 2020; Original edition 2004. including VAT
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Group accounting in Germany and in the E.U. is presently going through a phase of internationalization. The milestones of this development were the introduction of Section 292a in the Commercial Code and the E.U regulation 1606/2002 . Using international comparative law, Daniel D. Rothoeft does a systematic study of how the facts of a case which are to be subsumed under Section 249 can be dealt with according to the U.S. GAAP and the IAS/IFRS.