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
Nomos, 1. Edition 2021, 306 Pages
Description
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.
Bibliographical data
| Edition | 1 |
|---|---|
| ISBN | 978-3-8487-8298-7 |
| Subtitle | Die Sorgfaltsanforderungen der §§ 93 Abs. 1 AktG, 43 Abs. 1 GmbHG an die Erstellung des Jahres- und Konzernabschlusses |
| Publication Date | Sep 13, 2021 |
| Year of Publication | 2021 |
| Publisher | Nomos |
| Format | Softcover |
| Language | deutsch |
| Pages | 306 |
| Medium | Book |
| Product Type | Scientific literature |
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