Regelwerke nichtstaatlicher Institutionen als Rechtsquelle

Non-state norms such as IFRS or IDW standards are increasingly being referenced by legislators or in the interpretation of laws - a phenomenon that is highly relevant in terms of legal policy and complex from a legal-theoretical perspective. The author develops the theoretical foundations for incorporating such norms into the legal system and analyzes two relevant areas in corporation law: the reference to IFRS in the regulation of related-party transactions, and the specification of fiduciary duties regarding corporate governance systems through IDW standards and COSO frameworks. An interdisciplinary study that extends beyond corporate law and legal theory to encompass questions of accounting, auditing, and business administration.