Financial Reporting in Germany: Case of Siemens

Sigacheva, Maria

doi:10.2139/ssrn.1439924

Abstract

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Financial Reporting in Germany: Case of Siemens

Maria Sigacheva

Westminster Business School

March 22, 2010

Abstract:
This paper examines the role of accounting in the German financial system, standards used in preparation of the financial reports and factors influenced accounting system as a result of the international requirements' expansion.

The Annual report of the German company Siemens on the 30th September 2007 is analysed further as an empirical evidence of the current accounting standards used by the German companies.

Number of Pages in PDF File: 27

Keywords: Germany, Financial Reporting, German Code, Siemens

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Date posted: July 29, 2009 ; Last revised: March 23, 2010

Suggested Citation

Sigacheva, Maria, Financial Reporting in Germany: Case of Siemens (March 22, 2010). Available at SSRN: http://ssrn.com/abstract=1439924 or http://dx.doi.org/10.2139/ssrn.1439924

Contact Information

Maria Sigacheva (Contact Author)

Westminster Business School ( email )

35 Marylebone Road
London NW1 5LS
United Kingdom