Europäisches Bilanzrecht und nationales Gesellschaftsrecht: Wechselwirkungen und Spannungsverhältnisse, dargestellt am Beispiel der Einbeziehung der Kapitalgesellschaft & Co. in die EG-Bilanzrichtlinien und die IAS/IFRS
Michael AscheThe orientation of the EC accounting directives and (in practice) the IAS/IFRS to corporations on the one hand and their extension to the limited liability company & co. on the other hand raises two questions: firstly, what is the justification for the (subsequent) inclusion of the limited liability company & co. in the EC accounting conventions, and, secondly, is it possible to subject both types of company to the same accounting rules without differentiation, i.e. regardless of their special company law features.
Anno:
2007
Casa editrice:
De Gruyter
Lingua:
german
Pagine:
366
ISBN 10:
3110893029
ISBN 13:
9783110893021
Collana:
Schriften zum Europäischen und Internationalen Privat-, Bank- und Wirtschaftsrecht; 18
File:
PDF, 1.28 MB
IPFS:
,
german, 2007
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