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Recht- und zweckmäßiges Handeln des Geschäftsleiters bei der Abschlusserstellung

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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Đã lưu trong:
Tác giả chính: Sievers, Joy
Định dạng: Online
Ngôn ngữ:Tiếng Đức
Được phát hành: Nomos Verlagsgesellschaft mbH & Co. KG 2022
Những chủ đề:
Aktienrecht, Bilanzrecht, Gesellschaftsrecht, Kapitalgesellschaftsrecht, Wirecard, Wirtschaftsrecht, FISG, Organhaftung, Geschäftsleiter, Geschäftsführer, Konzernabschluss, Jahresabschluss, Ermessen, Business Judgment Rule, Accounting Judgment Rule
LNCD
Truy cập trực tuyến:https://directory.doabooks.org/handle/20.500.12854/81276
Các nhãn: Thêm thẻ
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Tóm tắt: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. She then examines how to exercise such discretion in accordance with § 93 subsection 1 of the German Stock Corporation Act and to what extent accounting decisions are protected by the business judgment rule.

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