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Die Haftung für unrichtige Darstellung nach § 331 HGB by Anonymous

Die Haftung für unrichtige Darstellung nach § 331 HGB

by Anonymous
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Book cover type: Paperback
  • ISBN13: 9783668141612
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 28
  • Original Price: USD 26.9
  • Language: German
  • Edition: N/A
  • Item Weight: 50 grams
  • BISAC Subject(s): General

Studienarbeit aus dem Jahr 2015 im Fachbereich BWL - Allgemeines, Note: 1,0, Universität Kassel (Betriebswirtschaftslehre), Veranstaltung: Bilanzanalyse und Bilanzpolitik, Sprache: Deutsch, Abstract: Die zentralen Normen des Bilanzstrafrechts, also die 331 ff. HGB, wurden durch das Bilanzrichtliniengesetz im Jahr 1985 in das HGB eingefügt und später durch das Bilanzierungsmodernisierungsgesetz bedeutsam erweitert. Die Norm über die Abgabe der unrichtigen Versicherung wurde durch das Transparenzrichtlinien-Umsetzungsgesetz 2007 in 331 HGB eingefügt, angelehnt an den Sarbanes-Oxley-Act. Erst seit Anfang der 90er wurden Fälle von unrichtiger Darstellung auch in den Medien vermehrt behandelt, in dieser Zeit gab es zahlreiche Verfahren für derartige Verstö e. Die Norm gewann nun zunehmend an Bedeutung. Gerade für Personen, für die eine richtige Darstellung der Verhältnisse der Gesellschaft von gro er Bedeutung ist, ist die Haftung für derartige Verstö e wichtig. Die Haftung ist sehr streng, daher könnte man davon ausgehen, dass diese eventuell auch abschreckende Wirkung haben könnte, von Verstö en abzusehen. Denn die Haftung kann u.U. auch eine existenzgefährdende Wirkung für den Täter haben. Zudem soll die strenge Haftung dafür sorge Tragen, dass das Vertrauen des Personenkreises, welche üblicherweise von der Richtigkeit der zu gebenden Information ausgehen, gestärkt wird. Diese Arbeit befasst sich zunächst mit allgemeinen Grundsätzen des 331 HGB, dabei wird auf das geschützte Rechtsgut, die geschützten Rechtssubjekte und den dogmatischen Rechtscharakter eingegangen. Daraufhin werden die Normadressaten näher erläutert, bevor dann auf die einzelnen Straftatbestände dieser Vorschrift eingegangen wird. Im Anschluss wird sowohl der subjektive Tatbestand, als auch die Rechtsfolgen erörtert, bevor das Fazit den Abschluss dieser Arbeit bildet.

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