The Impact of IFRS 10 on the Financial Statements of DAX-30-Companies
Prof. Dr. Agnes Aschfalk-Evertz
Funding Body / Own Project
The IASB changed the rules for group accounting in 2011. Since 2014 companies have to apply the rules in their financial statements. The financial statements of the DAX-30-companies are analysed in order to get empirical evidence form the first application. The study aims at finding out whether the altered rules have a huge impact on the companies` reports.