Germany

Wolfgang Ballwieser

Chapter Chapter 16 in Transnational Accounting, 1995, pp 1395-1546 from Palgrave Macmillan

Abstract: Abstract Under the German legal system, financial accounting and reporting are subject to detailed regulation. The framework of law may be divided into the general principles that affect all forms of business organization and those relating specifically to legal form, size, industry sector and stock exchange listing. The general rules that touch upon every type of business are to be found in the First Section of the Third Book of the Commercial Code (Handelsgesetzbuch, HGB), §§ 238–63. Further regulation is embodied in subsequent sections of the code (HGB §§ 264–89 for limited companies, §§ 336–9 for registered co-operatives and §§ 340–340o for banks) and in specific Acts.

Keywords: Balance Sheet; Supervisory Board; Legal Form; Limited Liability Company; Federal Fiscal (search for similar items in EconPapers)
Date: 1995
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-13233-1_16

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DOI: 10.1007/978-1-349-13233-1_16

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