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

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Bìa của Ernst Heymann & Volker Emmerich: Drittes Buch: §§ 238–342 (PDF)
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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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