How Long to Read Differences between US and German / Austrian Cost Accounting

How Long Does it Take to Read Differences between US and German / Austrian Cost Accounting?

It takes the average reader and 9 minutes to read Differences between US and German / Austrian Cost Accounting by Michael Glitzner

Assuming a reading speed of 250 words per minute. Learn more

Description

Seminar paper from the year 2006 in the subject Business economics - Accounting and Taxes, grade: A+, The University of New Mexico (Anderson School of Management), course: Cost Accounting, language: English, abstract: During history a lot of different countries gave their contribution to the development of accounting all over the world. However Cost Accounting headed into different directions in the Anglo-Saxon area like United Kingdom, Denmark, United States in comparison to the so called Continental area including countries like France, Germany, Austria or Japan. What are the reasons for these differences? Most of the European countries have a system of law that is based on Roman jus civile, where rules are linked to ideas of justice and morality, and are therefore codified. This is for example also the case for company accounting in Germany and Austria, where it is to a large extent a branch of “code of commercial law” (old “Handelsgesetzbuch”, new “Unternehmensgesetzbuch”). By contrast, a lot of other countries like the US use a version of the English based common law instead, that is widely interpreted by courts which build up large amounts of case law to supplement the statutes. (Alexander and Nobes, 1994: 67-68) In the United State the major amount of capital is provided by large numbers of private investors, contrary to the German-speaking countries, where the banks are important owners of companies as well as providers of debt finance (Alexander and Nobes, 1994: 68). Those different situations in capital markets can explain why “protection of creditors” (“Gläubigerschutz”) is one of the central principals of accounting in Germany and Austria with the objective of keeping and securing capital, whereas “true and fair” is more important in the US to reflect the current economic situation to the public (Narat, 2003: 4).

How long is Differences between US and German / Austrian Cost Accounting?

Differences between US and German / Austrian Cost Accounting by Michael Glitzner is 9 pages long, and a total of 2,331 words.

This makes it 3% the length of the average book. It also has 3% more words than the average book.

How Long Does it Take to Read Differences between US and German / Austrian Cost Accounting Aloud?

The average oral reading speed is 183 words per minute. This means it takes and 12 minutes to read Differences between US and German / Austrian Cost Accounting aloud.

What Reading Level is Differences between US and German / Austrian Cost Accounting?

Differences between US and German / Austrian Cost Accounting is suitable for students ages 6 and up.

Note that there may be other factors that effect this rating besides length that are not factored in on this page. This may include things like complex language or sensitive topics not suitable for students of certain ages.

When deciding what to show young students always use your best judgement and consult a professional.

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