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Rechnungslegung Nach Neuem Recht by Marcus Bierich

Rechnungslegung Nach Neuem Recht

by Marcus Bierich
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Book cover type: Paperback
  • ISBN13: 9783409190718
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Publication Date:
  • Pages: 410
  • Original Price: EUR 51.39
  • Language: German
  • Edition: 1980
  • Item Weight: 595 grams
  • BISAC Subject(s): Administrative Law & Regulatory Practice

Die Harmonisierung der Rechnungslegungsvorschriften in den Staaten der Europäischen Gemeinschaft zählt zu den wichtigsten ökonomisch-juristi- schen Aufgaben der Gemeinschaft am Beginn der achtziger Jahre. Mit der Verabschiedung der 4. Richtlinie und dem Entwurf der 7. Richtlinie ist die EG der Realisierung des gesteckten Vorhabens - bei allen strittigen und offe- nen Fragen - ein wesentliches Stück näher gerüdn. Die Umsetzung der nach intensiven Vorarbeiten, Vorschlägen und Erörterungen entstandenen Richt- linien in nationales Recht wirft eine Fülle von alten und neuen Grundsatz- und Detailfragen auf; diese werden Gesetzgeber und Unternehmen, öko- nomen und Juristen in Wissenschaft und Praxis bis zur Verabschiedung eines Gesetzes zur Umsetzung in nationales Recht lebhaft beschäftigen. Forum für die Erörterung und Klärung dieser Probleme sollten zwei Veranstaltungen im Jahre 1979 sein, deren Beiträge in dem vorliegenden Band wiedergegeben werden. Am 2. und 3. Mai 1979 fand in Schlo Gracht ein Symposion unter dem Thema "Rechnungslegung aufgrund der 4. EG-Richt- linie" statt, ausgerichtet vom Institut für Unternehmungsführung und Un- ternehmensforschung der Ruhr-Universität Bochum. Die Jahrestagung 1979 der Schmalenbach-Gesellschaft - Deutsche Gesellschaft für Betriebswirt- schaft e. V. am 31. 5. 1979 in Düsseldorf galt ebenfalls neuen Entwicklun- gen in der Rechnungslegung, speziell den Auswirkungen der 4. und 7. EG- Richtlinie. In beiden Veranstalrungen wurden kontroverse Auffassungen zu den für eine Neuregelung anstehenden Kernfragen der Rechnungslegung herausgestellt und zahlreiche Anregungen für Lösungsansätze gegeben.

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