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| Author: | Beisse, H. |
| Title: | Rechtsfragen der Gewinnung von GoB (Legal problems relative to the rules of regular accounting) |
| Journal: | Betriebswirtschaftliche Forschung und Praxis
1990 : NR. 6, p. 499-514 |
| Index terms: | ACCOUNTING LAW FEDERAL REPUBLIC OF GERMANY |
| Language: | ger |
| Abstract: | The article interprets the FRG Rules of Regular Accounting as a legal provision and derives some consequences therefrom: RRA must be deduced from more general principles, must have a system character , must be reconciled with European accounting rules, its grammatic, teleologic, historic interpretation, its further development must all rely on this law character. |
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