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portada Europaisches Bilanzrecht und Nationales Gesellschaftsrecht (in German)
Type
Physical Book
Publisher
Author
Year
2007
Language
German
Pages
345
Format
Hardcover
ISBN13
9783899493900
Categories

Europaisches Bilanzrecht und Nationales Gesellschaftsrecht (in German)

Michael Asche (Author) · De Gruyter Recht · Hardcover

Europaisches Bilanzrecht und Nationales Gesellschaftsrecht (in German) - Michael Asche

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Synopsis "Europaisches Bilanzrecht und Nationales Gesellschaftsrecht (in German)"

The 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.

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