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dc.contributor.authorWalz, Carinna Daniela
dc.date.accessioned2014-06-25T08:06:02Z
dc.date.available2014-06-25T08:06:02Z
dc.date.issued2013
dc.identifier.urihttp://hdl.handle.net/11250/196752
dc.description.abstractThemandatoryadoption of the International Financi al ReportingStandards(IFRS)as basis for the preparationof consolidatedfinancialstatementsin 2005constituteda major change in accountingregulationsin Germany.Thisthesisfocuseson gaininga deeperunderstanding of the consequencesthis changehad on the financial reporting of Germancompanies.For this reason,the financial reporting basedon the previousGermanaccountingregulations (GermanGAAP)is comparedto the reporting under IFRSregulations.Thisis doneboth on a theoretical level and in a casestudy approachbased on one specificcompany,Deutsche TelekomAG.Theresearchproduceda numberof keyfindings:Thelargestdifferencesin the financialreporting under the two accountingsystems arisein the recognitionand valuation of intangible assets,provisionsand deferred taxes, leading to a considerableincreasein equity in the first yearof IFRSadoption at Deutsche Telekom.In the subsequentyears,the level of provisions as well as the annual expensesfor depreciation, amortization and impairmentsremainedsignificantlylower. Themain conclusionsdrawn from this research are that financial reporting under IFRSis lessconservativethan under GermanGAAPand there are fewer possibilitiesto smooth earningsvia reserves.Moreover, it is visible that accountingpracticesadopted under IFRSare influenced by previous national accounting regulations,howeveronlyto a certaindegreenb_NO
dc.language.isoengnb_NO
dc.subjectVDP::Samfunnsvitenskap: 200::Økonomi: 210::Bedriftsøkonomi: 213nb_NO
dc.titleIFRS adoption in Germany : perspectives and consequences : a case study of Deutsche Telekom AGnb_NO
dc.typeMaster thesisnb_NO


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