HGB-Bilanzrecht: Rechnungslegung. Abschlußprüfung. Publizität. Tlbd 1: §§ 238-289 HGB. Grundlagen. Jahresabschluß der Personen- und ... Publizität. Großkommentar (German Edition)
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HGB-Bilanzrecht: Rechnungslegung. Abschlußprüfung. Publizität. Tlbd 1: §§ 238-289 HGB. Grundlagen. Jahresabschluß der Personen- und ... Publizität. Großkommentar (German Edition)

by Peter Ulmer

legal commentary Accounting Law German Financial Reporting
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Authoritative German commentary on HGB accounting rules, annual statements, audits, and disclosure requirements for businesses.

ASIN B07BYHTPSN Views 45 Publisher De Gruyter Year 2015 Edition 1 Format Kindle Edition Product Group Digital Ebook Purchas Pages 2233 Created May 07, 2026 Updated September 20, 2026
About This Book

This volume provides detailed commentary on §§ 238-289 HGB, covering the foundational rules for accounting and financial statements of partnerships and corporations.

It addresses the preparation, auditing, and disclosure requirements for annual financial statements under German commercial law.

The work serves as a reference for legal practitioners, accountants, and scholars dealing with German balance sheet and reporting obligations.

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