Gemeinsam gefuehrte Unternehmen im Bilanz- und Gesellschaftsrecht

Name: Gemeinsam gefuehrte Unternehmen im Bilanz- und Gesellschaftsrecht
Brand: Peter Lang Gmbh, Internationaler Verlag Der W
SKU: 9783631544051
Price: 6134.0 INR
Availability: InStock

by Andreas Cahn , Markus Lauer

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ISBN13: 9783631544051
Binding: Paperback
Subject: N/A
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der W
Publication Date: April 11, 2006
Pages: 198
Original Price: GBP 55.2
Language: German
Edition: 1. Auflage
Item Weight: 245 grams
BISAC Subject(s): Business & Financial

About The Book

Gemä 310 HGB kann anstelle der Vollkonsolidierung die quotale Konsolidierung eines Unternehmens erfolgen, wenn es von einem in den Konzernabschluss einbezogenen Unternehmen und mindestens einem konzernau enstehenden Unternehmen gemeinsam geführt wird. Eine umfassende Definition des unbestimmten Rechtsbegriffs gemeinsame Führung hat weder die Literatur bisher erreicht, noch war die Rechtsprechung mit ihr befasst. Diese Arbeit entwickelt daher eine Bestimmung des Begriffs unter juristischen und betriebswirtschaftlichen Gesichtspunkten und untersucht Fragestellungen, die sich - abhängig von der Rechtsform des gemeinsam geführten Unternehmens - im Bilanz- und Gesellschaftsrecht in diesem Zusammenhang ergeben.

About The Author

Der Autor: Markus Lauer, geboren 1974 in Kirchhellen, studierte von 1994 bis 1999 Rechtswissenschaften an den Universitäten Mannheim und Barcelona. Während der Promotion von 1999 bis 2003 war er Lehrbeauftragter an der Berufsakademie Mannheim und Referendar am Landgericht Mannheim mit Stationen am Verwaltungsgerichtshof Mannheim und dem SWR in Mainz sowie in einer Kanzlei für Wirtschaftsrecht in Frankfurt am Main. Seit 2003 arbeitet er als Rechtsanwalt in Frankfurt am Main.

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