Vermoegensverwaltung, Vermoegenserhaltung Und Rechnungslegung Gemeinnuetziger Stiftungen
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Vermoegensverwaltung, Vermoegenserhaltung Und Rechnungslegung Gemeinnuetziger Stiftungen

Vermoegensverwaltung, Vermoegenserhaltung Und Rechnungslegung Gemeinnuetziger Stiftungen


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About the Book

Stiftungen stehen nur selten im Mittelpunkt okonomischer Untersuchungen. Dabei werfen Stiftungsrecht und Steuerrecht durchaus Fragen okonomischer Relevanz auf; sie betreffen vor allem die Vermogensverwaltung, die Vermogenserhaltung und die Rechnungslegung der gemeinnutzigen Stiftung. In dieser Arbeit wird untersucht, was die stiftungsrechtlich geforderte Erhaltung des Stiftungsvermogens okonomisch bedeutet, wie die Vermogensverwaltung der Stiftung diesem Ziel ebenso wie dem Ziel der Erfullung des Stiftungszwecks zu dienen hat, auf welche Weise hieruber Rechnung zu legen ist und wie die staatliche Stiftungsaufsicht die Zielerreichung kontrollieren kann. Die geltenden rechtlichen Rahmenbedingungen werden analysiert, Widerspruchlichkeiten werden aufgedeckt und Handlungsempfehlungen fur die Stiftungsverwaltung operationalisiert."
About the Author: Der Autor: Carsten Carstensen wurde 1939 in Hamburg geboren. Von 1966 bis 1970 studierte er Volkswirtschaft an der Universitat Hamburg. Nach dem Diplom 1970 war er Mitarbeiter einer Wirtschaftsprufungsgesellschaft, eines Landesrechnungshofs und eines wissenschaftlichen Dienstleistungsunternehmens. Seit 1977 ist er Leitender Angestellter einer grossen gemeinnutzigen Stiftung. 1994 erfolgte die Promotion als externer Doktorand am Lehrstuhl fur Wirtschaftsprufung und Treuhandwesen der Universitat Hannover bei Professor Dr. Wolfgang Ballwieser."


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Product Details
  • ISBN-13: 9783631496282
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Edition: 0002-
  • No of Pages: 322
  • Series Title: Betriebswirtschaftliche Studien
  • Weight: 160 gr
  • ISBN-10: 3631496281
  • Publisher Date: 01 Jan 1996
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: 2., Unveraenderte Auflage


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Vermoegensverwaltung, Vermoegenserhaltung Und Rechnungslegung Gemeinnuetziger Stiftungen
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Vermoegensverwaltung, Vermoegenserhaltung Und Rechnungslegung Gemeinnuetziger Stiftungen
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