June 2014
Intermediate to advanced
467 pages
23h 37m
German
Content preview from Der Konzernabschluss nach HGB, IFRS und US-GAAP, 7th Edition
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D. Aufstellungspflicht
99
Literaturhinweise
Außer der einschlägigen Kommentierung der §§ 290-293 HGB und § 11 PublG können vor
allem folgende Quellen herangezogen werden:
Biener, Herbert/Berneke, Wilhelm·. Bilanzrichtlinien-Gesetz, Düsseldorf 1986.
Europäisches Parlament und Rat der Europäischen Union: Verordnung (EG) Nr. 1606/2002
vom 19.7.2002 betreffend die Anwendung internationaler Rechnungslegungsstan-
dards in: Amtsblatt der Europäischen Gemeinschaften Nr. L 243 vom 11.9.2002,
S. 1-4.
Financial Accounting Standards Board (FASB): Original Pronouncements, Accounting Stan-
dards as of June 1, 2004, Vol. 1 bis 3, New York u. a. 2004.
Friauf, ...
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I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.