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Ernst Heymann & Volker Emmerich
Drittes Buch: §§ 238–342 [PDF ebook]

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Table of Content

Frontmatter — Inhaltsübersicht — Verzeichnis der Abkürzungen und der abgekürzt zitierten Literatur — Drittes Buch. Handelsbücher — Vorbemerkungen — Erster Abschnitt. Vorschriften für alle Kaufleute — Erster Unterabschnitt. Buchführung, Inventar — Zweiter Unterabschnitt. Eröffnungsbilanz — Jahresabschluß — Erster Titel. Allgemeine Vorschriften — Zweiter Titel. Ansatzvorschriften — Dritter Titel. Bewertungsvorschriften — Dritter Unterabschnitt. Aufbewahrung und Vorlage — Vierter Unterabschnitt. Sollkaufleute. Landesrecht — Zweiter Abschnitt. Ergänzende Vorschriften für Kapitalgesellschaften (Aktiengesellschaften, Kommanditgesellschaften auf Aktien und Gesellschaften mit beschränkter Haftung) — Erster Unterabschnitt. Jahresabschluß der Kapitalgesellschaft und Lagebericht — Vorbemerkungen — Zweiter Titel. Bilanz — Dritter Titel. Gewinn- und Verlustrechnung — Vierter Titel. Bewertungsvorschriften — Fünfter Titel. Anhang — Sechster Titel. Lagebericht — Zweiter Unterabschnitt. Konzernabschluß und Konzernlagebericht — Vorbemerkungen — Schrifttum — Erster Titel. Anwendungsbereich — Zweiter Titel. Konsolidierungskreis — Dritter Titel. Inhalt und Form des Konzernabschlusses — Fünfter Titel. Bewertungsvorschriften — Sechster Titel. Anteilmäßige Konsolidierung — Siebenter Titel. Assoziierte Unternehmen — Achter Titel. Konzernanhang — Neunter Titel. Konzernlagebericht — Dritter Unterabschnitt. Prüfung — Vierter Unterabschnitt. Offenlegung — Fünfter Unterabschnitt. Verordnungsermächtigung für Formblätter — Sechster Unterabschnitt. Straf- und Bußgeldvorschriften, Zwangsgelder — Dritter Abschnitt. Ergänzende Vorschriften für eingetragene Genossenschaften — Stichwortverzeichnis

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Language German ● Format PDF ● Pages 912 ● ISBN 9783111396958 ● File size 62.1 MB ● Editor Ernst Heymann & Volker Emmerich ● Publisher De Gruyter ● City Berlin/Boston ● Published 2019 ● Edition 1 ● Downloadable 24 months ● Currency EUR ● ID 7340361 ● Copy protection Adobe DRM

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