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Ein Neues Drsc?: Zur Weiterfuehrung Der Zustaendigkeiten Des Drsc ALS Privatverbandliches Gremium Fuer Den Handelsrechtlichen Einzelabschluss

Ein Neues Drsc?: Zur Weiterfuehrung Der Zustaendigkeiten Des Drsc ALS Privatverbandliches Gremium Fuer Den Handelsrechtlichen Einzelabschluss

          
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About the Book

Privatverbandlich entwickelte Rechnungslegungsstandards gewinnen über die IAS auch für die deutsche handelsrechtliche Rechnungslegung immer stärker an Bedeutung. Neben dem materiellen Inhalt der Standards betrifft dies zunehmend auch die Art ihrer Entwicklung. Hier trifft das privatverbandliche angelsächsische Modell auf die deutsche Charakterisierung der Grundsätze ordnungsmäßiger Buchführung als Rechtsnormen. Eine Weiterführung der Zuständigkeiten des DRSC auf den handelsrechtlichen Einzelabschluss erscheint nur zulässig, sofern eine privatverbandliche Selbstregulierung eine rechtliche Gestaltungsalternative für den sich entlastenden Staat darstellt. Ziel der Untersuchung ist es daher, neben einer Darstellung der Gemeinwohlbeiträge privatverbandlicher Standardisierungen die Voraussetzungen für eine Beschränkung des Staates auf seine Auffangverantwortung herauszuarbeiten. Hieran schließt sich eine Betrachtung der rechtlichen Möglichkeiten zur Übernahme der Standards in den allgemeinen Rechtskreis an, da hiervon deren Akzeptanz entscheidend abhängen wird. Das Thema muss durch die europäische Dimension ergänzt werden, da bei einer Zuständigkeit des EuGH für die Auslegung der §§ 238-263 HGB die Bedeutung eines veränderten DRSC geschmälert wäre.


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Product Details
  • ISBN-13: 9783631531808
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 291
  • Series Title: Europaeische Hochschulschriften / European University Studie
  • Sub Title: Zur Weiterfuehrung Der Zustaendigkeiten Des Drsc ALS Privatverbandliches Gremium Fuer Den Handelsrechtlichen Einzelabschluss
  • Width: 148 mm
  • ISBN-10: 363153180X
  • Publisher Date: 30 Nov 2004
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Weight: 4294 gr


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Ein Neues Drsc?: Zur Weiterfuehrung Der Zustaendigkeiten Des Drsc ALS Privatverbandliches Gremium Fuer Den Handelsrechtlichen Einzelabschluss
Peter Lang Gmbh, Internationaler Verlag Der W -
Ein Neues Drsc?: Zur Weiterfuehrung Der Zustaendigkeiten Des Drsc ALS Privatverbandliches Gremium Fuer Den Handelsrechtlichen Einzelabschluss
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