Looking for reliable overviews of UK GAAP or various key PCGEs in German
Thread poster: Sebastian Witte
Sebastian Witte
Sebastian Witte  Identity Verified
Germany
Local time: 16:42
Member (2004)
English to German
+ ...
Jul 20

Hi,

I wish to broaden my expertise in IFRSs, German GAAP (HGB accounting), GAS (DRS), US GAAP, Swiss GAAP FER, Austrian GAAP (UGB accounting) by learning about UK GAAP and various key jurisdictions' Plan Contable General Empresarial in German.

Ideally, learning would be by way of listing differences to IFRSs/German GAAP although I am obviously open to any different approach.

Are there any such reliable web pages?

Cheers,

[Edited at 2024
... See more
Hi,

I wish to broaden my expertise in IFRSs, German GAAP (HGB accounting), GAS (DRS), US GAAP, Swiss GAAP FER, Austrian GAAP (UGB accounting) by learning about UK GAAP and various key jurisdictions' Plan Contable General Empresarial in German.

Ideally, learning would be by way of listing differences to IFRSs/German GAAP although I am obviously open to any different approach.

Are there any such reliable web pages?

Cheers,

[Edited at 2024-07-20 10:59 GMT]
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Sebastian Witte
Sebastian Witte  Identity Verified
Germany
Local time: 16:42
Member (2004)
English to German
+ ...
TOPIC STARTER
RE: Looking for reliable overviews of UK GAAP or various key PCGEs in German Jul 20

English overviews/synopses also welcome, such as (by way of appetizers/teasers):

...
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English overviews/synopses also welcome, such as (by way of appetizers/teasers):

https://www.iasplus.com/en-gb/standards/uk-gaap/frs100
https://www.iasplus.com/en-gb/standards/uk-gaap/frs101
https://www.iasplus.com/en-gb/standards/uk-gaap/frs102

Available in Spanish:
https://www.iasplus.com/de/publications/spanische-publikationen/2012/ueberblick-ueber-spanische-rechnungslegungsvorschriften-fuer-einzelabschluesse-und-nicht-boersennotierte-unternehmen

This looks like its English version:
https://www.iasplus.com/de/publications/spanische-publikationen/2012/spanish-national-chart-of-accounts-and-consolidation-rules-in-your-pocket-english

The reference/legislative accounting framework I meant is actually called "Plan General de Contabilidad" in Spain.

[Edited at 2024-07-20 15:44 GMT]
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RobinB
RobinB  Identity Verified
United States
Local time: 09:42
German to English
Various resources Jul 21

Sebastian,

I very much doubt that you will find any (standard) charts of accounts (this is the term you are looking for) for UK GAAP in German. If you search for "UK GAAP standard chart of accounts", you will mainly find links to illustrative/model financial statements in English from Big4 audit firms and the ICAEW. Please consider that, except for SMEs, UK GAAP, even for unlisted companies, is now largely IFRS-based.

There have always been no more than a handful of pub
... See more
Sebastian,

I very much doubt that you will find any (standard) charts of accounts (this is the term you are looking for) for UK GAAP in German. If you search for "UK GAAP standard chart of accounts", you will mainly find links to illustrative/model financial statements in English from Big4 audit firms and the ICAEW. Please consider that, except for SMEs, UK GAAP, even for unlisted companies, is now largely IFRS-based.

There have always been no more than a handful of publications in German about UK GAAP. Here are a couple of links:

https://theaccountingjournal.com/vereinigtes-koenigreich/die-britischen-rechnungslegungsstandards/?lang=de

https://www.iasplus.com/de/jurisdictions/europe/country23

You will find comparisons of UK GAAP and IFRSs in English from Big4 audit firms.

Is there really a significant market for translating UK GAAP-related documents into German?

Robin
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Sebastian Witte
 
Sebastian Witte
Sebastian Witte  Identity Verified
Germany
Local time: 16:42
Member (2004)
English to German
+ ...
TOPIC STARTER
RE: Various resources Jul 21

RobinB wrote:

Sebastian,

I very much doubt that you will find any (standard) charts of accounts (this is the term you are looking for) for UK GAAP in German. If you search for "UK GAAP standard chart of accounts", you will mainly find links to illustrative/model financial statements in English from Big4 audit firms and the ICAEW. Please consider that, except for SMEs, UK GAAP, even for unlisted companies, is now largely IFRS-based.

There have always been no more than a handful of publications in German about UK GAAP. Here are a couple of links:

https://theaccountingjournal.com/vereinigtes-koenigreich/die-britischen-rechnungslegungsstandards/?lang=de

https://www.iasplus.com/de/jurisdictions/europe/country23

You will find comparisons of UK GAAP and IFRSs in English from Big4 audit firms.

Is there really a significant market for translating UK GAAP-related documents into German?

Robin


Hi Robin, Thank you so much for sharing some of your knowledge about UK GAAP and these helpful links. I doubt that there is a significant market for translating UK GAAP-related documents into German. However, should people inquire, I would like to be ready.

Cheers,

Sebastian

[Edited at 2024-07-22 05:54 GMT]


 


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Looking for reliable overviews of UK GAAP or various key PCGEs in German







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