Zur Zukunft der Kapitalerhaltung – IFRS und Solvenztest statt HGB-Abschluss?

Haaker Andreas
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Haaker Andreas: Referent für Grundsatzfragen der internationalen Rechnungslegung beim DGRV – Deutscher Genossenschafts- und Raiffeisenverband in Berlin

Zeitschrift für das gesamte Genossenschaftswesen, 2009, vol. 59, issue 3, 198-218

Abstract: Alignment of corporate policies with respect to the strategic objectives of the shareholders requires that the economic concerns of stakeholders are sufficiently protected by contracts or legal controls. Hereby an important constraint is constituted by creditor protection legislation, in particular the regulations with respect to divided payouts. These capital maintenance regulations are under close scrutiny now. The traditional annual financial statement following German commercial law is in danger of being replaced by IFRS accounting supported by solvency tests.

Date: 2009
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DOI: 10.1515/zfgg-2009-0303

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