Honorarverteilungsregelung, Bilanzpolitik, Bilanzrechtsmodernisierungsgesetz (BilMoG), Übergangswahlrechte, Bilanzierung von … rules, earnings management, Accounting Law Modernization Act (BilMoG), transitional regulations, pension accounting …, Accounting Directive Implementation Act (BilRUG), voluntary annual audits …

-to-market requirements, and leads to the fair accounting regime being less tied up with relevant accounting treatments. Using a sample set of … accounting results and disclosures.The general findings show that the new amendment helps the banks with the declining condition …