Author: Korts, Petra / Korts, Sebastian
ISBN-No: 3-923763-74-3
Publication: VSRW-Verlag Bonn, www.vsrw.de
Edition/Year: 2. Edition 2004
Summary of contents:
Here the existing applications of the aforementioned legal institute from the company-legal, fiscal and insolvency-legal point of view are explained. With particular regard to the expected amendments in the German Commercial Code, the respective forms not only in the manner specified have been discussed, but a detailed presentation of the Balance of Accounts in accordance with the International Accounting Standards 2000 (IAS 2000) has also been included.