Grundsätze Gewissenhafter Und Getreuer Rechenschaft Im Geschäftsbericht
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Grundsätze Gewissenhafter Und Getreuer Rechenschaft Im Geschäftsbericht

Grundsätze Gewissenhafter Und Getreuer Rechenschaft Im Geschäftsbericht


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About the Book

Die vorliegende Arbeit wurde als Dissertation vom Faehbereieh Wirtsehafts- wissensehaften der Johann Wolfgang Goethe-Universitat in Frankfurt/Main im Sommersemester 1974 angenommen. Angeregt wurde sie durch Meinen verehrten Lehrer, Herrn Professor Dr. Adolf Moxter. Ausgangspunkt war die Beobachtung, daB der traditionelle JahresabschluB von seiner Grundstruktur her nieht geeignet ist, die Informationsfunktion der Reehnungslegung auszufUllen. Dureh eine grundsatzliehe Vergangenheits- orientierung, seine Konzentration auf eine ganz unzureiehende GlobalgroBe "Gewinn" bzw. "Vermogen" sowie durch die mangelhafte Isolierung aperi- odischer Posten werden seine strukturellen InformationsgroBen siehtbar. Fiir den Geschaftsberieht gelten derartige Informationsbesehriinkungen nieht. Er ist aueh nieht - wie der JahresabschluB bei Gesellschaften mit Haftungs- beschriinkung fUr die Kapitalgeber - mit der zusatzlichen Aufgabe der Aus- schiittungsregelung befaBt; seine Gestaltung kann sich vielmehr ausschlieB- lich an der Informationsfunktion der Rechnungslegung orientieren. Es war daher eine reizvolle Aufgabe, die Grundfragen der Geschiiftsberichts- gestaltung zu diskutieren. Als Grundlage dazu diente die Interpretation der Generalklausel fiir die Aufstellung des Gesehaftsberiehts, welehe in § 160 IV/I Aktiengesetz kodifiziert- ist, wonach der Gesehiiftsberieht den "Grundsatzen einer gewissenhaften und getreuen Rechensehaft" zu entspreehen hat. Die Arbeit solI dazu dienen, den Sinn dieser allgemeinen Formel aufzuhellen.


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Product Details
  • ISBN-13: 9783409190510
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1976 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 11 mm
  • Weight: 390 gr
  • ISBN-10: 3409190511
  • Publisher Date: 01 Jan 1976
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 191
  • Series Title: German
  • Sub Title: Ein Beitrag Zur Interpretation Von §160 IV 1 Aktg
  • Width: 170 mm


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Grundsätze Gewissenhafter Und Getreuer Rechenschaft Im Geschäftsbericht
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