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Der Solvenzbericht: Ein Informationsinstrument Zur Verbesserung Des Glaeubigerschutzes Im Insolvenzverfahren

Der Solvenzbericht: Ein Informationsinstrument Zur Verbesserung Des Glaeubigerschutzes Im Insolvenzverfahren

          
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About the Book

Im Mittelpunkt des Referentenentwurfes des BMJ von 1992 zur Neuordnung des Insolvenzrechtes steht die Einführung des einheitlichen Insolvenzverfahrens mit seinen beiden Verfahrenszielen der Reorganisation bzw. der Liquidation insolventer Unternehmen. Räumt man dem Verfahrensziel der Unternehmenserhaltung den Vorrang vor der Liquidation ein, so gewinnt eine frühzeitige Verfahrenseröffnung an Bedeutung. Die vorliegende Arbeit entwirft ein Informationsinstrument, den Solvenzbericht, welches dazu beitragen soll, Insolvenzverfahren insbesondere aus Gläubigersicht frühzeitig in Gang zu setzen. Es werden zunächst die Insolvenzverfahren de lege lata als auch de lege ferenda kritisch analysiert, die Bedeutung und Ausgestaltung von Insolvenzindikatoren im juristischen und ökonomischen Schrifttum dargestellt und alternative Instrumente der Rechnungslegung auf ihre Eignung zur frühzeitigen Eröffnung von Insolvenzverfahren untersucht. Abschließlich wird die Entwicklung und inhaltliche Ausgestaltung des Solvenzberichtes beschrieben.


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Product Details
  • ISBN-13: 9783631466858
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Sub Title: Ein Informationsinstrument Zur Verbesserung Des Glaeubigerschutzes Im Insolvenzverfahren
  • Width: 148 mm
  • ISBN-10: 3631466854
  • Publisher Date: 01 Sep 1993
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 308
  • Series Title: Europaeische Hochschulschriften / European University Studie
  • Weight: 440 gr


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Der Solvenzbericht: Ein Informationsinstrument Zur Verbesserung Des Glaeubigerschutzes Im Insolvenzverfahren
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Der Solvenzbericht: Ein Informationsinstrument Zur Verbesserung Des Glaeubigerschutzes Im Insolvenzverfahren
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