Law

Bettina Sauter

Anhang und Lagebericht im Spannungsfeld zwischen Unternehmens- und Bilanzrecht

Systematische Aspekte der Neuordnung bilanz- und gesellschaftsrechtlicher Unternehmensberichterstattung

[Notes and Management Reports between Accounting and Corporate Law. Systematic Aspects of a Reorganisation of Accounting- and Corporate-related Reporting.]

2016. XXII, 302 pages.

Schriften zum Unternehmens- und Kapitalmarktrecht 26

89,00 €
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ISBN 978-3-16-153981-7

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Published in German.

The German accounting instruments notes (Anhang) and management report (Lagebericht) are subject to continuous reforms. Lately, corporate-related contents found their way to these two reporting instruments. Bettina Sauter systematizes the reporting obligations of these and develops a legal framework for a corporate law reporting instrument.

Authors/Editors

Bettina Sauter Geboren 1984; Studium der Rechtswissenschaften in Hamburg (Bucerius Law School) und Michigan (University of Michigan, Ann Arbor); wissenschaftliche Mitarbeiterin am Institut für Unternehmens- und Kapitalmarktrecht, Bucerius Law School, Hamburg; 2014 zweite juristische Staatsprüfung; 2015 Promotion; seit 2014 Rechtsanwältin in Stuttgart.

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