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Die Bilanzierung von Zweckgesellschaften nach HGB (German Edition)

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[PDF.eh37] Die Bilanzierung von Zweckgesellschaften nach HGB (German Edition)

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 |  2015-02-13 |  2015-02-13 | File type: PDF

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Akademische Arbeit aus dem Jahr 2007 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Universität Lüneburg (Wirtschaft), Sprache: Deutsch, Abstract: Die Verpflichtung zur Konzernrechnungslegung wird im Handelsrecht für Kapital-gesellschaften (§ 264 HGB) und bestimmte Personengesellschaften (§ 264a HGB) im § 290 HGB kodifiziert, andere Rechtsformen müssen erst die Grenzen des § 11 Abs. 1 PublG überschreite...

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