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What is the relevance of volkswagens adoption of ias to the

Volkswagen Group

Based on the information provided in the chapter, describe the basic features of German accounting at the time Volkswagen adopted IAS.

1. What developmental factors cause these features?

2. What differences between the accounting requirements in the HGB and IAS are highlighted in Volkswagen's disclosure? Are the German requirements consistent with your characterizations in requirement 1?

3. What is the relevance of Volkswagen's adoption of IAS to the classifications studied in this chapter?

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