Abschlussprufung by Matthias Schuppen - Bookswagon
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Abschlussprufung

Abschlussprufung


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International Edition


About the Book

Mit dem Gesetz zur Starkung der Finanzmarktintegritat (FISG) reagiert der Gesetzgeber unmittelbar auf den Zusammenbruch des DAX-Unternehmens Wirecard und forciert damit die weitere Regulierung des Abschlussprufungsrechts. Die Neuauflage des Handkommentars erlautert gut verstandlich und praxisnah die in diesem Zusammenhang reformierten Vorschriften zum Abschlussprufungsrecht ( 316-324a HGB). Zudem werden die Kommentierungen zu den einschlagigen Vorschriften der Europaischen Abschlusspruferverordnung (Art. 4-7, 10-12, 16-18, 41 EU-APrVO) auf den aktuellen Stand gebracht. Schwerpunkt der Neubearbeitung Die Neuregelungen durch das FlSG:

  • Definition der Unternehmen von offentlichem Interesse ( 316a HGB)
  • Verbot von Steuerberatung und Unternehmensbewertungsleistungen (Art. 5 EU-APrVO, 319a HGB)
  • Streichung der Verlangerungsoptionen bei der externen Rotation (Art. 17 EU-APrVO. 318 Abs. 1a HGB aF)
  • Neuregelung der Haftung des Abschlussprufers ( 323 HGB) Ein Muss fur Rechtsanwalte, Steuerberater, Wirtschaftsprufer und Richter, die die Neuregelungen sicher anwenden wollen.


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    Product Details
    • ISBN-13: 9783848771769
    • Publisher: Nomos Verlagsgesellschaft
    • Publisher Imprint: Nomos Verlagsgesellschaft
    • Height: 206 mm
    • No of Pages: 250
    • Spine Width: 0 mm
    • Weight: 381 gr
    • ISBN-10: 3848771764
    • Publisher Date: 01 Oct 2021
    • Binding: Paperback
    • Language: German
    • Returnable: N
    • Sub Title: Spezialkommentar Zu Den 316-324a Hgb Und Art. 4-7, 10-12, 16-18, 41 Eu-Aprvo
    • Width: 132 mm


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