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...
Saved in:
| : | |
|---|---|
| Year of Publication: | 2021 |
| Language: | German |
| Physical Description: | 1 electronic resource (306 p.) |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Electronic
| DOAB Directory of Open Access Books | Available |