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About the Book

1m Anschluf3. an die Aktiengesetze von 1937 und 1965 ist jeweils im Schrifttum die Frage aufgeworfen worden, ob und inwieweit die Rechnungslegungsvorschriften dieser Gesetze auch fur Unternehmen anderer Rechtsformen gelten. Man hatte mit Recht erkannt, daf3. der Gesetzgeber mit vielen der neuen Vorschriften der Aktiengesetze uber das Rechnungswesen teils feststehende, teils umstrittene Grundsatze ordnungsmaf3.iger Buchfuhrung (GoB) kodifiziert hat. Nach der Absicht des Gesetzgebers, wie sie ins- besondere in § 38 HGB zum Ausdruck gekommen ist, gelten fur aile Unternehmensfor- men die GoB, soweit die Gesetze nichts Besonderes vorschreiben. Es handelt sich um Stucke bewuf3.t offengelassener Gesetzgebung, die mit der Verweisung auf den unbe- stimmten Rechtsbegriff GoB geschlossen werden sollen. Oberdenkt man die Erkenntnis, daf3. der Gesetzgeber in den Jahresabschluf3.vorschrif- ten des AktG teilweise GoB kodifiziert hat, sei es durch Obernahme vorgefundener Grundsatze, sei es durch Gewinnung neuer Grundsatze, so erweist es sich als lohnende Aufgabe, die JahresabschlulSvorschriften des AktG daraufhin zu analysieren, inwieweit es sich um GoB, d. h. allgemeingultige Normen handelt und inwieweit um Regelungen, die sich aus der Natur der Aktiengesellschaft ergeben. Diese Diskussion ist bisher in erster Linie unter methodischen Gesichtspunkten und sehr allgemein gefUhrt worden. Daneben gibt es Rechtsprechung, die - oft ohne jede Begrundung - ausfUhrt, diese oder jene einzelne Vorschrift des Aktiengesetzes 1937 oder 1965 enthalte einen kodi- fizierten GoB.


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Product Details
  • ISBN-13: 9783409101318
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1978 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 16 mm
  • Weight: 525 gr
  • ISBN-10: 3409101314
  • Publisher Date: 01 Jan 1978
  • Binding: Paperback
  • Height: 254 mm
  • No of Pages: 298
  • Series Title: Neue Betriebswirtschaftliche Forschung (Nbf)
  • Sub Title: Grundsätze Ordnungsmäßiger Buchführung Für Alle Unternehmen
  • Width: 178 mm


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