Industrial accounting

The Business Committee of the Federation of German Industries (BDI) has for the first time published the Industrial Accounts Framework (IKR) in 1971. This chart of accounts was intended to replace the Community Industrial Accounts (ICR) accounting framework for industry, which has been in force since 1950. Changes to the GKR resulted from the changes that took effect on 1 January 1986 in the German Commercial Code (HGB). The IKR was last amended in 1987 on the basis of the German Accounting Law (BiRiLiG), the Law on the Implementation of the so-called 4th (Separate Financial Statements), 7th (Consolidated Financial Statements) and 8th (Auditor's) Directives of the European Community (EC) into German National Law ) published by the BDI.

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