Optimierung des Fördererfolgsreporting und der Prüfung von Genossenschaften – Vorschläge zur Änderung des Genossenschaftsrechts

Sassen Remmer
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Sassen Remmer: Institut für Wirtschaftsprüfung und Steuerwesen, Lehrstuhl für Revisions- und Treuhandwesen, Universität Hamburg (Prof. Dr. Carl-Christian Freidank)

Zeitschrift für das gesamte Genossenschaftswesen, 2012, vol. 62, issue 1, 35-50

Abstract: The paper especially contains proposals to modify the German cooperative law regarding the optimization of reporting and audit of cooperatives. As those proposals represent the outcome of a research project, the paper begins with an outline of the project from which the proposals are then derived. These suggestions will be discussed with respect to the European Commission Green Paper on Audit Policy, issued on 13 October 2010.

Date: 2012
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DOI: 10.1515/zfgg-2012-0104

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