Recht- und zweckmäßiges Handeln des Geschäftsleiters bei der Abschlusserstellung Die Sorgfaltsanforderungen der §§ 93 Abs. 1 AktG, 43 Abs. 1 GmbHG an die Erstellung des Jahres- und Konzernabschlusses
Considering the planned amendments under the Financial Market Integrity Strengthening Act, the author first analyzes to what degree IFRS and reporting standards under the German Commercial Code grant managers discretion when preparing the annual and consolidated financial statements of a company. Sh...
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Format: | Electronic Book Chapter |
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Baden-Baden
Nomos Verlagsgesellschaft mbH & Co. KG
2021
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Online Access: | DOAB: download the publication DOAB: description of the publication |
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Internet
DOAB: download the publicationDOAB: description of the publication
3rd Floor Main Library
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A1234.567 |
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Copy 1 | Available |