Konzernabschlüsse by Walther Busse Von Colbe - Bookswagon
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Konzernabschlüsse

Konzernabschlüsse


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About the Book

Das Aktiengesetz von 1965 enthält für den deutschen Sprachraum erstmalig Vorschriften über die Aufstellung von Konzernabschlüssen. Der Gesetzgeber konnte nur auf Erfahrungen zurückgreifen, die in der Bundesrepublik Deutschland seit 1950 mit der freiwilligen Aufstellung und Veröffentli- chung von Konzernabschlüssen einiger großer Konzerne vor allem aus den Bereichen der Montan-, Chemie- und Elektroindustrie gesammelt worden waren; im Ausland boten besonders die Vorschriften der nordamerikanischen Securities and Exchange Commission über die Konzernrechnungslegung manche Anhaltspunkte. So betrat der Gesetzgeber - wie es in der Begrün- dung zum Regierungsentwurf des Aktiengesetzes ausdrücklich heißt - mit den Vorschriften über die Aufstellung von Konzernabschlüssen Neuland; daher schien es ihm angebracht, vorsichtig vorzugehen. Dennoch sind trotz der gründlichen Beratung des Gesetzes Mängel nicht ausgeblieben: Viele Einzelfragen der Konzernbilanzierung bleiben völlig offen; manche Probleme lassen sich überhaupt nicht sinnvoll lösen, wenn das Ergebnis im Einklang mit dem Wortlaut des Gesetzes stehen soll. Einige Vorschriften sind - ge- messen an den in der Begründung angegebenen Zielen der Kodifizierung des Konzernabschlusses- sogar offensichtlich verfehlt. Der Wirtschaftspraxis und der Fachwissenschaft bleibt es nun überlassen, für die auftretenden Probleme des Konzernabschlusses Lösungen zu finden, die dem Zweck des Aktiengesetzes entsprechen und Wege zu einer späteren Reform des Gesetzes weisen. Nachdem im Jahre 1968 für das Geschäftsjahr 1967 zum ersten Male Kon- zernabschlüsse nach dem neuen Recht veröffentlicht worden sind, liegen erste Erfahrungen mit den neuen Vorschriften des Aktiengesetzes vor.


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Product Details
  • ISBN-13: 9783663007227
  • Publisher: Gabler Verlag
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 237
  • Series Title: German
  • Sub Title: Rechnungslegung Für Konzerne Nach Betriebswirtschaftlichen Und Aktienrechtlichen Grundsätzen
  • Width: 170 mm
  • ISBN-10: 3663007227
  • Publisher Date: 01 Jan 1969
  • Edition: Softcover Reprint of the Origi ed.
  • Language: German
  • Returnable: N
  • Spine Width: 13 mm
  • Weight: 440 gr


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