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Bilanzrechtsprechung Der Zivil- Und Strafgerichte

Bilanzrechtsprechung Der Zivil- Und Strafgerichte

          
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About the Book

Die vorliegende Arbeit wurde im Dezember 1985 unter dem TItel "JahresabschluBziel- Gewichtungen in der Rechtsprechung von Reichsgericht und Bundesgerichtshof' vom Fachbereich Wirtschaftswissenschaften der Johann Wolfgang Goethe-Universitat in Frankfurt am Main (in leicht veranderter Form) als betriebswirtschaftliche Dissertation angenommen. Herrn Professor Dr. Adolf Moxter, meinem Doktorvater, bin ich sehr verpflichtet. Er hat diese Arbeit angeregt, mit groBem Interesse, Kritik und personlichem Engagement be- gleitet und mir an seinem Seminar ideale Arbeitsmoglichkeiten eingeraumt. DafOr mi: ichte ich mich herzlich bedanken. Mein herzlicher Dank gilt auch Herrn Professor Dr. Winfried Mellwig, der das Korreferat ubernahm. Frau Dr. Joswig-Kuhl vom Gabler-Verlag danke ich fOr die Aufnahme der Ar- beit in die Reihe "neue betriebswirtschaftliche forschung". Rudolf Munzinger v I nhaltsverzeichnis Vorwort ........................................................ v AbkOrzungsverzeichnis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XI . . . . . . . . . . Verzeichnis der abgekOrzt zitierten Literatur . . . . . . . . . . . . . . . . . . . . . XXI . . . . . . A. EinfOhrung von Prof. Dr. AdoH Moxter ............................ . B. Die JahresabschluBziele in den einzelnen Bilanztheorien, im Handelsbila- recht und in der Rechtsprechung des ROHG, RG und BGH . . . . . . . . . . . . 5 I. Die JahresabschluBziele in den einzelnen Bilanztheorien . . . . . . . . . . . 5 1. Das Urteil des ROHG vom 3. 12. 1873 als Ausgangsbasis der beiden klassischen statischen Bilanztheorien . . . . . . . . . . . . . . . . . . . . . . . . 5 2. Die an der- Untemehmenszerschlagung orientierte statische Bila- theorie .: .............................................. 7 3. Die an der UntemehmensfortfOhrung orientierten Bilanztheorien . . . 10 a) Vermogens-und Gewinnermittlung nach der FortfOhrungsstatik . 10 aa) Die historische FortfOhrungsstatik von Herman Veit Simon. 10 bb) Die an der Ermittlung des verteilbaren Gewinns orientierte FortfOhrungsstatik . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 . . . . . . .


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Product Details
  • ISBN-13: 9783409116091
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1987 ed.
  • Language: German
  • Returnable: Y
  • Spine Width: 30 mm
  • Width: 170 mm
  • ISBN-10: 3409116095
  • Publisher Date: 01 Jan 1987
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 552
  • Series Title: Neue Betriebswirtschaftliche Forschung (Nbf)
  • Weight: 920 gr


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