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Enforcement-Guideby Henning Zülch; Oliver Beyhs; Sebastian Hoffmann; Patrick Krauß
Erich Schmidt Verlag 2011; US$ 64.29Hauptbeschreibung Etwa jeder vierte Jahresabschluss kapitalmarktorientierter Unternehmen ist fehlerhaft - so die beachtliche Bilanz der seit 2005 durchgeführten Stichproben der "Deutschen Prüfstelle für Rechnungslegung e.V." (DPR) und der "Bundesanstalt für Finanzdienstleistungen" (BaFin). Auf welche Bilanzierungsvorschriften daher besonders zu achten ist, um eine Fehlerfeststellung zu vermeiden und wie anstehende Enforcement-Prüfungen zielgerichtet vorbereitet werden können, stellt dieser Leitfaden anschaulich vor. Fokus und Schwerpunkte des Werkes: - umfassender Überblick über die einschlägigen rechtlichen und organisatorischen Rahmenbedingungen des Enforcement-Prozesses - fundierte Analyse bisheriger Fehlerveröffentlichungen und der... more...
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