Bilanzrecht in Den USA Und Internationale Konzernrechnungslegung
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Bilanzrecht in Den USA Und Internationale Konzernrechnungslegung

Bilanzrecht in Den USA Und Internationale Konzernrechnungslegung


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About the Book

English summary: Harmonization of financial reporting has become an important issue in international business law. In this field, it is the USA with its GAAP (general accepted accounting principles) which plays a dominant role, and the accounting of multinational groups demonstrates this. In general, the aim of all concerned is to make the world's securities market safer and more efficient for investors. However the lack of knowledge regarding accounting procedures in the USA has made it difficult to establish international standards in this area. In his work, seen from the angle of comparative law, the author presents a critical analysis of the GAAP in the USA and refers to international accounting and reporting as a specific field of law. German description: Internationale Aspekte bestimmen zunehmend das Wirtschaftsrecht, das ausserdem weltweit durch Einflusse aus den USA gepragt wird. An der Rechnungslegung multinationaler Konzerne lasst sich das eindrucksvoll ablesen. Hier wirken uber globale Kapitalmarkte machtige Krafte. Die 292a, 342 HGB offnen unser Recht fur 'gleichwertige', 'international anerkannte Standards der Rechnungslegung' und ein privates Rechnungslegungsgremium. Es ist mit dem 'Deutsche Rechnungslegungs Standards Committee' (DRSC) 1998 nach dem amerikanischen Vorbild des 'Financial Accounting Standards Board' (FASB) gegrundet worden. Der daruber anhaltende Streit ist weithin durch fehlende Kenntnis der bilanzrechtlichen Verhaltnisse in den USA gekennzeichnet. Claus Luttermann fuhrt als Grundlegung fur die Diskussion zwei weiterhin aktuelle Arbeiten rechtsvergleichend zusammen: die kritisch aufbereitete Entwicklung des Bilanzrechts in den USA (ursprunglich als 9 seiner Habilitationsschrift Unternehmen, Kapital und Genussrechte 1998 veroffentlicht) und die Bezuge der internationalen Konzernrechnungslegung als Rechtsgebiet (ursprunglich in der Festschrift fur Bruno Kropff 1997 erschienen). Beide Arbeiten sind redaktionell bearbeitet und um eine Einfuhrung erganzt, die ebenfalls ubergreifend jungste Entwicklungen aufnimmt. Damit liegt eine eigenstandige Ubersicht vor.
About the Author: Claus Luttermann, Geboren 1964; Studium der Rechts- und Wirtschaftswissenschaften in Munster, Koln und Berkeley; 1991 Promotion; 1994 zweites jurist. Staatsexamen; 1997 Habilitation; 1997-98 Lehrstuhlvertretung an der Universitat Munchen, 1998 an der Universitat Konstanz; seit ** Privatdozent fur *** in Munster und Bielefeld.


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Product Details
  • ISBN-13: 9783161472626
  • Publisher: Mohr Siebeck
  • Publisher Imprint: Mohr Siebeck
  • Height: 229 mm
  • No of Pages: 149
  • Series Title: German
  • Width: 156 mm
  • ISBN-10: 3161472624
  • Publisher Date: 01 Sep 1999
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 305 gr


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