ドイツ会計基準の国際化の動き : 2009年会計基準近代化法に至るまでの動きとその方向性

概要

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Late 1970s, EC started the harmonization/unification of accounting within the member states of EC. Along this movement, internationalization of German accounting regulation started in the mid 1980s. In Germany Bilanzrechtsreformgesetz was passed the parliament and published in 2004. It provided, in compliance with the EC Regulation, that the consolidated financial statements of the capital market oriented companies are to be prepared in conformity with IFRSs (International Financial Reporting Standards) which are developed and being developed by IASC ( International Accounting Standards Committee). Regarding (mainly) the standalone financial statements, 2009 Bilanzrechtsmodernisierungsgesetz tried to introduce IFRSs into German Commercial Code accounting regulation as much as possible. In this paper, I tried to trace the movement of the internationalization of German accounting regulation till 2009 Bilanzrechtsmodernisierungsgesetz, tried to find out the meaning of these laws and tried to predict the foreseeable development of German accounting regulation.