The Impact of IFRS 10 on the Financial Statements of DAX-30-Companies

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Project Leader(s)
Prof. Dr. Agnes Aschfalk-Evertz

Project Partner(s)
n.a.

Staff
n.a.

Duration
ongoing

Funding Body / Own Project
Own project

Project Description
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.

Project Publications
n.a.

Link
n.a.