German Finish (also said in German; more rarely Deutsche Sondervorschriften)
The Basel-II set of rules specifically adapted to German law. Correspondingly, one speaks of Swiss Finish, Dutch Finish, etc. – See Goldplating, IFRS dialects, set of rules, uniform. – Cf. Deutsche Bundesbank Annual Report 2005, p. 105 (activity of the Accord Implementation Group, AIG).
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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/