In Germany there is a two-tier board structure for all the registered companies and for the ones who have more than 500 employees. Which clearly means that the supervisory board and the management board are the two different bodies of the corporation, in which the first one has the authority and duty to control and regulate the second one? Hence, the task of supervision and management are clearly demarcated by law. It is clear that German Legislation foreshadows the regulation of the United States of America (Koch, Weber, & Wustemann, 2007).
It is certainly very significant to understand that the financial statements from Multi National Organizations and the related disclosures from them are imperative for sound decision making. These financial statements and disclosures directly impact not only the economic market globally but also the wellbeing of the millions of investors who trust and depend their financial current situation and the future on these companies. Thus the quality of information certainly gears and dictates the trends taken by the global financial markets. And this quality is dependent upon the standards followed by the managers in the company operations (Pacter, 2011). Thus we understand that the topic that has been taken by the authors is certainly untouched but at the same time very grave for the economic health of the world and irrespective of its some drawbacks it gives a wonderful insight and understanding of the need and current scenario in consistent accounting methods.
在德国，有一个两层板结构的所有注册的公司，有员工500余人。这显然意味着，监事会和管理委员会是两个不同的公司机构，其中第一个拥有的权力和责任，控制和调节的第二个？因此，任务分明的监督管理由法律规定。它是明确的，德国的的立法，预示着调控美利坚合众国（科赫，韦伯，Wustemann，2007年）。
这当然是很明白，从他们身上，从多国组织的财务报表及相关披露是必要的做出合理的决策具有重要意义。这些财务报表和披露的直接影响不仅是经济的全球市场，但投资者的信任和依赖其金融的现状和未来对这些公司的数以百万计的福祉。因此，质量的信息肯定齿轮和支配受全球金融市场的发展趋势。这样的品质是依赖于标准的管理人员在公司的操作（Pacter，2011）。因此，据我们了解，已采取的作者肯定是不变的主题，但在非常严重的全球经济健康状况的同时，也不论它的一些缺点，它给出了一个精彩的洞察和理解的需要和目前的情况，一致的会计方法。
