Gründungsrechnungslegung: Dargestellt Am Beispiel Der Aktiengesellschaft
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Die Zahl der gegriindeten und aus anderen Rechtsformen umgewandelten Aktiengesell- schaften ist in den letzten zehn Jahren mit durchschnittlich 67 Griindungen und Umwandlungen pro Jahr verhiiltnismiiBig gering gewesen. Demgegeniiber betrug die 1 entsprechende Anzahl der Gesellschaften mit beschriinkter Haftung 31.933. Diese Entwicklung diirfte vor aHem dadurch beeinfluBt worden sein, daB die Gesellschaften mit beschriinkter Haftung, die nicht unter das Publizitiitsgesetz fielen, weniger strengen Rechnungslegungsvorschriften als Aktiengesellschaften unterlagen und die von ihnen zu erstellenden Jahresabschliisse weder priifungs-noch publizitiitspflichtig waren. Fiir die Zukunft ist unseres Erachtens mit einer steigenden Zahl von Neugriindungen von Aktiengesellschaften zu rechnen, da ab 1987 fUr Aktiengesellschaften und Gesell- schaften mit beschriinkter Haftung grundsiitzlich die gleichen Rechnungslegungs-, 2 Priifungs-und Publizitiitsvorschriften gelten. Deshalb ist der Griindung und insbesonde- re der Griindungsrechnungslegung verstiirkt Aufmerksamkeit zu widmen. Die Griindungsrechnungslegung ist in der iilteren betriebswirtschaftlichen Uteratur vor 3 allem in Beitriigen zu Fachzeitschriften sowie Handworterbiichem und in der jiingeren 4 Zeit insbesondere im Rahmen von Werken iiber Sonderbilanzen behandelt worden. 1 Die Durchschnittszahlen wurden aus den entsprechenden Tabellenangaben der Statistischen Jahrbdcher 1979-1988 errechnet, vgl. Statistische Jahrbilcher 1979-1988 ftIr die Bundesrepublik Deutschland filr den Zeitraum von 1978-1987, TabeUe: Entwicklung von Zahl und Kapital der KapitaigeseUschaften, Stuttgart!Mainz 1979 ff. In den angegebenen Statistiken wird nicht zwischen Umwandiungen und Neugrilndungen differenziert. 2 Vgl. den zweiten Abschnitt des Handeisgesetzbuches yom 10. Mai 1897 in der durch das Bilanzrichtlinien-Gesetz yom 19. Dezember 1985 gellnderten Fassung.
• Author(s): Clear | James • Publisher: Penguin • Publisher Imprint: Penguin Random House • Subject: General Books
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• Author(s): Ichiro Kishimi • Publisher: GROVE ATLANTIC • Publisher Imprint: Allen & Unwin • BISAC: Personal Growth - SuccessIchiro Kishimi lives in Kyoto. He writes, lectures and teaches in psychiatric clinics as a certified counsellor and c...
View full details• Author(s): Chetan Bhagat • Publisher: HarperCollins Publishers India • Publisher Imprint: HarperCollins Publishers India • BISAC: GeneralFrom India's top-selling writer Chetan Bhagat comes a powerful new love story that will make you laugh, cry...
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View full details• Author(s): Morgan Housel • Publisher: Pan Macmillan • Publisher Imprint: Pan Macmillan • BISAC: Finance - Wealth ManagementA third book from the International bestselling author of The Psychology of Money and Same as Ever, lessons on harnessing...
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View full details• Author(s): Acharya Prashant • Publisher: HarperCollins Publishers India • Publisher Imprint: HarperCollins Publishers India • BISAC: GeneralIn a world where vagueness is mistaken for depth and obscurity passes for wisdom, Truth without Apology ...
View full details• Author(s): Sudha Murthy • Publisher: India Puffin • Publisher Imprint: India Puffin • BISAC: Short StoriesWho can resist a good story, especially when it's being told by Grandma? From her bag emerges tales of kings and cheats, monkeys and mic...
View full details• Author(s): Satoshi Yagisawa • Publisher: Bonnier Books Ltd • Publisher Imprint: Bonnier Books Ltd
• Author(s): Newport, Cal • Publisher: Little, Brown Book Group • Publisher Imprint: Piatkus
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View full details• Author(s): Dan Brown • Publisher: Transworld Publishers Ltd • Publisher Imprint: Transworld Publishers Ltd • BISAC: Thrillers - EspionageDan Brown is the bestselling author of Digital Fortress, Deception Point, Angels and Demons, The Da Vinci C...
View full details• Author(s): Sudha Murty • Publisher: India Puffin • Publisher Imprint: India Puffin • BISAC: Action & Adventure - General
Rich Dad Poor Dad: What the Rich Teach Their Kids about Money That the Poor and Middle Class Do Not!
• Publisher: Penguin • Publisher Imprint: Penguin Random House • Subject: General Books • BISAC: Personal Finance - GeneralApril of 2022 marks a 25-year milestone for the personal finance classic Rich Dad Poor Dad that still ranks as the #1 Pers...
View full details• Author(s): Dale Carnegie | Napoleon Hill • Publisher: Fingerprint • Publisher Imprint: Fingerprint • Subject: General Books
• Author(s): Freida Mcfadden • Publisher: Penguin Select Print • Publisher Imprint: Penguin Select Publishing"Multi-Million Copy Bestselling Series •Now Being Made Into a Major Motion Picture Starring Sydney Sweeney and Amanda Seyfried #1 New Yor...
View full details• Author(s): Wonder House Books • Publisher: Wonder House Books • Publisher Imprint: Wonder House Books • BISAC: Comics & Graphic Novels - Fairy Tales, Folklore, Legends & MTimeless Wisdom, Talking Animals & Life Lessons for Young Min...
View full details• Author(s): Viktor E. Frankl • Publisher: Random House • Publisher Imprint: Random Hou • Subject: Medical, Nursing and Health Sciences
• Author(s): Madhavi Bharadwaj • Publisher: PRH India • Publisher Imprint: Penguin Ebury Press • BISAC: Parenting - MotherhoodWelcome to the wild, messy, wonderful world of parenting--where the nights are long, the diapers are explosive, and unso...
View full details• Author(s): Vir Das • Publisher: HarperCollins Publishers India • Publisher Imprint: HarperCollins Publishers India • BISAC: Entertainment & Performing ArtsComedian and actor Vir Das is beloved (by some, tolerated by others, blocked by a few...
View full details• Author(s): Eric Carle • Publisher: Penguin Books, Limited (UK) • Publisher Imprint: Penguin Books, Limited (UK) • BISAC: Animals - Butterflies, Moths & CaterpillarsEric Carle's The Very Hungry Caterpillar is a perennial favourite with child...
View full details• Author(s): Prajakta Koli • Publisher: Harper Fiction India • Publisher Imprint: Harper Fiction India • BISAC: Romance - ContemporaryWinner of the Amazon India Popular Choice Debut Book 2025 Award. From one of India's most-loved creators comes s...
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