In Germany, a number of large companies began to prepare their financial statements in accordance with International Accounting Standards, not because they were required by national regulators, but in order to be able to access financial markets outside Germany.
在德国，一些大公司之所以开始根据《国际会计准则》编制财务报告，并非因为国家管理部门的要求，而是为了能够进入德国之外的金融市场。