haku: @indexterm ACCOUNTING LAW / yhteensä: 79
viite: 66 / 79
| Tekijä: | Schulze zur Wiesch, D. W. |
| Otsikko: | Stille Reserven im Jahresabschluss der Einzelkaufleute und Personenhandelsgesellschaften. |
| Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1987 : VOL. 39:3/4, p. 219-227 |
| Asiasana: | ACCOUNTING COMPANY REPORTS COMMERCIAL LAW ACCOUNTING LAW FEDERAL REPUBLIC OF GERMANY EEC |
| Kieli: | ger |
| Tiivistelmä: | A reasonable financial policy makes necessary for the commercial firms to put some "calm reserves" into the Balance Sheet. In the Federal Republic of Germany the new law does not stand any further obstacles to do so, but is clears the limits of this activity, from which follow: First, the law allows a reliable "balance-sheet-policy", although it does not make the job of the accountants too easy. Second, the law gives possibility for joint-stock companies to check their corporate charters in connection with the financial policy of the commercial firm. |
SCIMA