Introduction of IAS / IFRS by the BMW AG in 2000 Rutilius Taurus Aemilianus Jager and Kops

Jager and Kops

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Introduction of IAS / IFRS by the BMW AG in 2000 Rutilius Taurus Aemilianus Jager and KopsInhaltsangabe: Abstract: This case study deals with an important financial aspect of multinational companies, i. e. their obligation of accounting. Until the year 2000, BMW used to prepare its annual external audits under German Commercial Code Standards (HGB). This tradition ended in 2000, when BMW accounted under ? International Accounting Standards? (IAS) for the first time. 7 years before, Mercedes Benz was the first German automotive manufacturer