Zwischenberichtsrichtlinie 1982 Book by Armin Kammel
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Zwischenberichtsrichtlinie 1982

Zwischenberichtsrichtlinie 1982


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About the Book

Inhaltsangabe: Einleitung: Die Magisterarbeit behandelt eine EU-Richtlinie, die wesentliche Auswirkungen auf das österreichische Börsenrecht hatte, da durch sie die Publizitätsvorschriften im Bereich der Zwischenberichterstattung wesentlich verschärft und somit auch verbessert wurden. Ich habe bewusst ein Thema im Börsenrecht gewählt, da die Börse schon immer eine gewisse Faszination auf mich ausgeübt hat, und ich mein zukünftiges Berufsleben auch dergestalt ausüben möchte, dass zumindest ein kleiner „börsenrechtlicher Aspekt" enthalten ist. Die externe Rechnungslegung börsenotierter Unternehmen wird grundsätzlich durch zwei unterschiedlich geartete Rechtsbereiche bestimmt bzw. geregelt. Einerseits erfordert das Gesellschaftsrecht eine regelmäßige, jährliche Rechnungslegung in Form des Jahresabschlusses und des Lageberichtes, andererseits enthält das Börserecht umfangreiche Publizitätspflichten, die im Zuge der fortschreitenden Harmonisierung des europäischen Kapitalmarktrechtes immer mehr an Bedeutung erlangen. Bis zum Jahre 1990 bestand für Emittenten, deren Wertpapiere zum amtlichen Handel zugelassen waren, keine Verpflichtung zu einer regelmäßigen, sich aus börserechtlichen Bestimmungen ergebende unterjährige Berichterstattung. Bis dahin war der Jahresabschluss im Rahmen der externen Rechnungslegung das Maß aller Dinge und freiwillige, unterjährige Berichte waren die krasse Ausnahme. Basierend auf die Art 54 Abs 3 lit g und 100 EWG- Vertrag hat der Rat der Europäischen Gemeinschaft am 15. Februar 1982 die Richtlinie über regelmäßige Informationen, die von Gesellschaften zu veröffentlichen sind, deren Aktien zur amtlichen Notierung an einer Wertpapierbörse zugelassen sind, erlassen. Diese RL - im folgenden ZwischenberichtsRL genannt - verpflichtet amtlich notierende Aktiengesellschaften zur Erstellung und Veröffentlichung eines Halbjahres- bzw. eines Zwischenberichts. Die RL, die ähnlich den beiden ProspektRL Inhalt und Art der Veröffentlichung dieses Ber


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Product Details
  • ISBN-13: 9783838658278
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 9 mm
  • Weight: 245 gr
  • ISBN-10: 3838658272
  • Publisher Date: 09 Sep 2002
  • Height: 210 mm
  • No of Pages: 144
  • Series Title: German
  • Sub Title: Zweck, Umsetzung, Handhabung und Auswirkungen dieser die Börsenpublizität fördernden gemeinschaftsrechtlichen Vorschrift
  • Width: 148 mm


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