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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 (SchrUKmR) 26
DOI 10.1628/978-3-16-158826-6
Published in German.
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Summary
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.

Schriften zum Unternehmens- und Kapitalmarktrecht (SchrUKmR)