Auswirkungen des Bilanzrechtsmodernisierungsgesetzes (BilMoG) auf den Jahresabschluss einer Genossenschaft

Weller Heino
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Weller Heino: Leitender Berater Softwareentwicklung, DATEV eG, Nürnberg

Zeitschrift für das gesamte Genossenschaftswesen, 2010, vol. 60, issue 4, 264-274

Abstract: This article surveys and discusses the consequences of the recently introduced German Act to Modernize Accounting, Reporting and Audi ting (BilMoG) on the annual financial statement of a cooperative firm. Discrepancies regarding the accounting standards due to commercial law and the profit determination for tax purposes will be of particular interest.

Date: 2010
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DOI: 10.1515/zfgg-2010-0403

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