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Block Assignment SS 2007 Financial Analysis - International Accounting (HGB and IAS) !!!! Student: Diana Mateo BA 05 Lecturer: Prof. Dr. Dominik Lamanna International Accounting 1. Introduction 3 2. History of Accounting Standards 5 2.1 The HGB Accounting Standard 5 2.2 The International Accounting Standard (IAS) 6 3. Differences in Formal Prescriptions and Content 8 3.1 Active Side 8 3.1.1. Assets 8 3.1.2. Property, Plant and Equipment - Tangible Assets 10 3.1.3. Intangible Assets 10 3.1.4. Investments in Associates 11 3.1.5. Financial Assets 12 3.1.6. Accounting for Leases 12 3.2. Passive Side 13 3.2.1. Liabilities 13 3.2.2. Privisions (Accruals) 13 4. Conclusion / Epilogue: 15 References: 17 International Accounting 1. Introduction The last decades of the 20th century brought an enormous dynamic in almost all areas of life. Personal horizons increased; at least with the development of the internet, national borders lost more and more in meaning especially in world wide business transactions. For companies, there opened new possibilities of financing their business´. As in the US already common, also European entrepreneurships get their financial means more and more from international capital markets (stock market) instead of financial institutions (banks). However, if...

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