Study of the German Accenting Standards Board and the German Commercial Code

德国会计准则委员会的成立：(1)认识到国际资本市场需要主动制定会计和财务报告，以符合负责德国全球参与者会计和财务报告的企业集团的利益，(2)由英美和国际模式的公认专家组成的独立私营部门制定会计的目标，正如英美模式和国际模式所表明的那样，这种模式比政府间和国家立法更有效地满足全球资本市场的需要。(3)提高会计和财务报告的质量，推动国家标准与国际公认的会计和财务报告标准的国际趋同，符合公众利益；(4)制定与合并会计和财务报告有关的原则的应用标准；(5)与国际会计准则理事会(IASB)和其他国际标准制定机构合作，包括积极参与其工作组，在与国际强调标准委员会基金会(IASCF)和其他准则制定者打交道时，代表国际会计和财务报告的利益；(6)在国际准则制定者和参与促进会计和财务报告准则国际趋同的组织中代表德意志联邦共和国；(7)就会计和财务报告的所有问题以及关于实施会计和财务报告准则的问题向国家和欧盟一级的立法机构提供建议，并考虑到会员国可以选择的方案。

The German Accounting Standars Board is formed :(1)in recognition of the need for the international capital markets to take the initiative in developing accounting and financial reporting in the interests of those group of enterprises who are responsible for accounting and financial reporting by German global players,(2)with the objective of accounting-setting by an independent private sector composed of recognized experts along Anglo-American and international models, as Anglo-American and international models indicates that such a model more effectively meets the needs of global capital markets than inter-governmental and national legislation.(3)to improve the qualtity of accounting and financial reporting and to drive forward international convergence of the national standards with internationally accepted accounting and financial reporting standards, in the public interest,(4)to develop standards for application of the principles relating to consolidated accounting and financial reporting,(5)to cooperate with the Internarional Accounting Standards Board(IASB) and other international stan-dar-setting bodies, including active involvement in their working groups, and to represent the interests of the international accounting and financial reporting in dealings with the International Accenting Standards Committee Foundation(IASCF) and other standard-setters,(6)to represent, the Federal Republic of Germany in international standard-setters and in organizations involved in the promotion of the international convergence of accounting and financial reporting standards,(7)to advise the legislature at national and EU levels in all issues od accounting and financial reporting as well as on the impelmetation of accounting and financal reporting standards with regarad to the options available to Member States.