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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Autore principale:	Sievers, Joy
Natura:	Online
Lingua:	tedesco
Pubblicazione:	Nomos Verlagsgesellschaft mbH & Co. KG 2022
Soggetti:	Aktienrecht, Bilanzrecht, Gesellschaftsrecht, Kapitalgesellschaftsrecht, Wirecard, Wirtschaftsrecht, FISG, Organhaftung, Geschäftsleiter, Geschäftsführer, Konzernabschluss, Jahresabschluss, Ermessen, Business Judgment Rule, Accounting Judgment Rule LNCD
Accesso online:	https://directory.doabooks.org/handle/20.500.12854/81276
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