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LUAN Fu-gui. The Germany Accounting System and Its Revelation[J]. JOURNAL OF BEIJING UNIVERSITY OF TECHNOLOGY(SOCIAL SCIENCES EDITION), 2005, 5(2): 43-48.
Citation: LUAN Fu-gui. The Germany Accounting System and Its Revelation[J]. JOURNAL OF BEIJING UNIVERSITY OF TECHNOLOGY(SOCIAL SCIENCES EDITION), 2005, 5(2): 43-48.
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The Germany Accounting System and Its Revelation

  • College of Economics and Management, Beijing University of Technology, Beijing 100022, China

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  • Received Date: September 12, 2004
  • Available Online: January 08, 2023
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    • Abstract
  • The accounting system of Germany presents many characteristics clearly with the force in law, the direction in macroscopically, the integrality in content, the diversity in methods, the conservatism on the whole, the sociality in accounting disclosure. Those must be valued for our reference.
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