Facilitation of bookkeeping, accounting, auditing and disclosure in individual financial statements under commercial law - definition - stocktaking - analysis

被引：0

作者：

Meyering, Stephan ^{[1
]}

Hintzen, Christoph ^{[1
]}

机构：

[1] Fern Univ Hagen, Hagen, Germany

来源：

BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS | 2023年 / 75卷 / 01期

关键词：

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

German commercial law contains various simplifications for the preparation of individual financial statements which are distributed across numerous legal passages and therefore not immediately recognisable to the legal practitioner. Even the literature lacks a holistic view of the simplification instruments. The present contribution is intended to counteract this circumstance. First, it is clarified what is meant by simplifications in the sense of German GAAP (HGB). This is followed by an inventor y and extraction of all simplifications belong to German GAAP. Their subsequent systematisation and analysis lead to insights with regard to the structure of the German GAAP and the interaction of the various simplifications.

引用

页数：52

共 4 条

[1] DICTIONARY OF ACCOUNTING - MANUAL ON BOOKKEEPING AND AUDITING, FINANCIAL-STATEMENTS, INVESTMENT ACCOUNTS AND COST ACCOUNTING - GERMAN - BUSSEVONCOLBE,W
PAETZMANN, K
BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS, 1993, 45 (02): : 235 - 236
[2] The linguistic complexities of narrative accounting disclosure on financial statements: An analysis based on readability characteristics
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[4] Audit of Financial Statements as a Component of Economic and Financial Security of an Enterprise under Martial Law: Approaches and Analysis
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REICE-REVISTA ELECTRONICA DE INVESTIGACION EN CIENCIAS ECONOMICAS, 2023, 11 (22): : 135 - 152

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