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Neuere Entwicklungen in Rechnungslegung und Controlling. Die europäische Aktiengesellschaft

Neuere Entwicklungen in Rechnungslegung und Controlling. Die europäische Aktiengesellschaft

          
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About the Book

Studienarbeit aus dem Jahr 2005 im Fachbereich BWL - Controlling, Note: 1,7, Katholische Universität Eichstätt-Ingolstadt (Lehrstuhl für Controlling und Wirtschaftsprüfung), Sprache: Deutsch, Abstract: Nach fast dreißigjährigen komplizierten Verhandlungen verabschiedete der Europäische Rat am 08.10.2001 das Statut der europäischen Aktiengesellschaft. Dieses besteht aus einer Verordnung, welche die gesellschaftsrechtlichen Aspekte regelt, und der ergänzenden Richtlinie zur Stellung der Arbeitnehmer. Die Verordnung trat am 08.10.2004 in Kraft und führte damit eine neue supranationale europäische Unternehmensform ein. Der deutsche Bundestag hat die Vorgaben der Verordnung und der Richtlinie durch das SEEG am 22.12.2004 in innerstaatliches Recht umgesetzt und geht somit einen weiteren Schritt zur Vollendung des europäischen Binnenmarktes. Die gemeinschaftsrechtliche Rechtsform der "Europäischen Aktiengesellschaft" oder in internationaler Bezeichnung auch "Societas Europaea (SE)" bietet vielfältige Möglichkeiten für europaweit agierende Unternehmen, welche in der weiteren Ausführung näher beleuchtet werden. Im Folgenden soll auf die Entwicklung der SE, ihre Merkmale und vor allem auf die Ausgestaltung der Leitung innerhalb der SE eingegangen werden. Dabei greift die Arbeit Besonderheiten der deutschen Gesetzgebung auf und macht Vergleiche zu europäischen Vorgaben. Aufgrund des Fokus auf die allgemeinen Merkmale der SE geht diese Arbeit nicht auf die Besonderheiten der Besteuerung ein.


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Product Details
  • ISBN-13: 9783656834465
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 30
  • Series Title: German
  • Weight: 50 gr
  • ISBN-10: 3656834466
  • Publisher Date: 17 Nov 2014
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm


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Neuere Entwicklungen in Rechnungslegung und Controlling. Die europäische Aktiengesellschaft
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