Jointly controlled entities in accounting and corporate law
Markus Lauer, 2006More than 10 pieces in stock at supplier
Product details
According to Section 310 of the German Commercial Code (HGB), proportional consolidation of a company can take place instead of full consolidation if it is jointly managed by a company included in the consolidated financial statements and at least one external company. A comprehensive definition of the indeterminate legal term "joint management" has neither been achieved in literature so far, nor has jurisprudence dealt with it. This work therefore develops a definition of the term from legal and business management perspectives and examines issues that arise in this context, depending on the legal form of the jointly managed company, in balance sheet and corporate law.
topic | Economy & Law |
Author | Markus Lauer |
Year | 2006 |
Book cover | Paperback |
Item number | 7982407 |
Publisher | Peter Lang |
Category | Reference books |
Release date | 8.3.2018 |
topic | Economy & Law |
Author | Markus Lauer |
Year | 2006 |
Book cover | Paperback |
CO₂ emissions | 0,35 kg |
Climate contribution | EUR 0,12 |
Product Safety |
30-day right of return if unopened
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