my group topic is germany
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Topics to include about the country should/may include, but is not limited to, the following:
- History of accounting in the country
- Cultural differences (from Canadian culture) affecting accounting and accounting systems.
- Political environment and legal system and differences (from Canadian culture) affecting accounting and accounting systems
- Standard setting bodies
- Types of business entities and the information needs of various users of the financial information
- Different accounting systems used by different types of business organizations (eg. Multinational corporation, privately held corporation, non-consolidated entity, partnership)
- Presentation options of financial information (eg. Balance sheets, income statement formats)
- Differences from IFRS if applicable
- Political effect on accounting standards
- Accounting profession
- Examples of financial statements from selected company highlighting unique accounting differences from Canadian GAAP.
and leture in the files