In German tax accounting, the going concern value (“Teilwert”) is the central measurement of asset impairment since … discussion. First, I shed light on the development of the accounting measurement concepts from Prussian Civil Code 1794 (ALR) to … the whims of targeted tax accounting policies. The provision of a purely indicator-based impairment test by the IASB is …

The materiality principle supports the information function of financial accounting as to what information could … a greater expectation gap between management information and individuals' understanding. The new EU accounting directive … GCC and IFRS/ISA for accounting and auditing purposes, and on the implications for eliminating the challenge involved in …