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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Bibliographic Details
Main Author: Sievers, Joy (auth)
Format: Electronic Book Chapter
Published: Baden-Baden Nomos Verlagsgesellschaft mbH & Co. KG 2021
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3rd Floor Main Library

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Call Number: A1234.567
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