haku: @indexterm ACCOUNTING LAW / yhteensä: 79
viite: 37 / 79
| Tekijä: | Beisse, H. |
| Otsikko: | Rechtsfragen der Gewinnung von GoB (Legal problems relative to the rules of regular accounting) |
| Lehti: | Betriebswirtschaftliche Forschung und Praxis
1990 : NR. 6, p. 499-514 |
| Asiasana: | ACCOUNTING LAW FEDERAL REPUBLIC OF GERMANY |
| Kieli: | ger |
| Tiivistelmä: | 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. |
SCIMA