Sample records for BUCHFUEHRUNG (accounting)
from WorldWideScience.org

Sample records 1 - 20 shown. Select sample records:



1
3

Accounting Education Changes for the Future

Bandy, D.; International Association for Accounting Education and Research; American Accounting Association; International Accounting Section
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

6

Accounting, Development, and the IFAC Guidelines

Donleavy, G. D.; International Association for Accounting Education and Research; American Accounting Association; International Accounting Section
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

7

Accounting Education Development in Papua, New Guinea

Pok, F.; International Association for Accounting Education and Research; American Accounting Association; International Accounting Section
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

8

Accounting Internship: Expectations and Actual Experience

Teo, S.; Tay, J.; International Association for Accounting Education and Research et al.
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

9

Accounting Education in Russia (Existing Approaches and Changes)

Kovalev, V. V.; Sokolov, J. V.; International Association for Accounting Education and Research et al.
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

11

Accounting Practices and Education in Russia and Other Republics of the C.I.S.

Enthoven, A. J. H.; Sokolov, J. V.; International Association for Accounting Education and Research et al.
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

13

Accounting Students' Performance Evaluation: Does the Examination Format Matter?

Nourayi, M. M.; International Association for Accounting Education and Research; American Accounting Association; International Accounting Section
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

15

Accounting Education in the Perspective of Economic Development in India: In Retrospect and Prospect

Banerjee, B.; International Association for Accounting Education and Research; American Accounting Association; International Accounting Section
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

16

An Accounting Education Program for the 21st Century: A Canadian Experiment

Lin, Z. J.; Hunter, A.; International Association for Accounting Education and Research et al.
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

20

Student's Learning and Understanding of Accounting

Rovio-Johansson, A.; Johansson, I.-L.; European Accounting Association
2002-01-01

German National Library of Science and Technology (GetInfo) (German)

24

The Direction of Accounting and Accounting Education: Raising Crucial Questions in Terms of an Integrated Framework

Kamiryo, H.; International Association for Accounting Education and Research; American Accounting Association; International Accounting Section
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

25

Does Accounting for Taxes on Income Provide Information about Tax Planning Performance? – Evidence from German Multinationals

Overesch, Michael; Schreiber, Ulrich

This paper investigates the quality of information on tax planning performance which is provided by financial accounting based on IAS 12 (Income taxes). A simple theoretical investment model is used to show that reported tax expenses can be misleading as an indicator of tax planning performance, sin...

DRIVER (German)

27

How are Accounting Standards Justified? An Anglo-American Perspective

Mumford, M. J.; International Association for Accounting Education and Research; American Accounting Association; International Accounting Section
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

29

Needs of Accounting Education in Developing Countries: An African Case Study

Olusegun Wallace, R. S.; Pendlebury, M.; International Association for Accounting Education and Research et al.
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

30

Enhancing Accounting Education in Developing Countries: The Case of Iran

Novin, A. M.; Saghafi, A.; International Association for Accounting Education and Research et al.
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

31

Aligning Accounting Education and Training to the Skills Needs in Developing Nations: The Case of SADCC

Ndzinge, S.; International Association for Accounting Education and Research; American Accounting Association; International Accounting Section
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

33

Teaching "The Language of Business" as a Language: An Audio Approach to Elementary Accounting

DeBerg, C. L.; International Association for Accounting Education and Research; American Accounting Association; International Accounting Section
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

34

Multientry Multiexit Accounting Education

McLachlan, J. E.; Wood, V.; International Association for Accounting Education and Research et al.
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

35

Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German GAAP ...

DRIVER (German)

36

BUSINESS AND ACCOUNTING ETHICS IN ISLAM: THEORY AND PRACTICE

Sabri, N. R.; Jabr, M. H.; Center for International Education and Research in Accounting
1992-01-01

German National Library of Science and Technology (GetInfo) (German)

37

Influence of German Betriebswirtschaftslehre on Dutch Bedrijfseconomie with particular reference to accounting

Camfferman, Kees

In the international accounting literature, both the Netherlands and Germany are known for the influence exerted on accounting by their respectivebusiness economics traditions. Given the geographical and linguistic proximity of the two countries, it is natural to assume a degree of cross-borderinflu...

DRIVER (German)

40

The Impact of Accounting Education on Economic Development in the Caribbean

Chaderton, R. A.; International Association for Accounting Education and Research; American Accounting Association; International Accounting Section
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

42

An International Survey of Accounting Programs

Reider, B. P.; Hester, D. N.; International Association for Accounting Education and Research et al.
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

43

Interpretations of Control in Accounting Contexts

Cunningham, G. M.; Harris, J. E.; European Accounting Association
2002-01-01

German National Library of Science and Technology (GetInfo) (German)

44

Teaching Abroad: How to Develop a Summer International Accounting Program

Cornick, M. F.; International Association for Accounting Education and Research; American Accounting Association; International Accounting Section
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

45

Global Challenges for Accounting Education

Mueller, G. G.; International Association for Accounting Education and Research; American Accounting Association; International Accounting Section
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

47

Designing, Writing, and Implementing Courses for an IT-Integrated Professional Accounting Program

Harrison, D.; International Association for Accounting Education and Research; American Accounting Association; International Accounting Section
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

48
49

Cognitive Complexity and Accounting Education

Hurt, R. L.; International Association for Accounting Education and Research; American Accounting Association; International Accounting Section
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

52

Australian Government Policy on Higher Education: Impact on Accounting Education

Wells, J. D.; International Association for Accounting Education and Research; American Accounting Association; International Accounting Section
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

53

Aktuelle Entwicklungen: International Accounting, Zukunft des deutschen Bilanzrechts sowie des US-Steuer- und -Wirtschaftsrechts - Tagungsbericht zum 4. Gesprächskreis der German CPA Society e.V. am 18.04.2008 in Heidelberg (mit Brinkmann, Ralph; von Henn

Peter Leibfried

Die internationalen Standards der Rechnungslegung (IFRS/IAS) sind weltweit, in Europa, in Deutschland und mittlerweile sogar in den USA unaufhaltsam auf dem Vormarsch, wobei die Komplexität und die Änderungsdynamik der IASB-Verlautbarungen stetig zunimmt und nicht - wie vielfach gewünscht - reduzier...

DRIVER (German)

54

Taxation of Foreign Scholars in the United States: A Barrier Hindering International Accounting Education

O'Neil, C. J.; Antenucci, J. W.; International Association for Accounting Education and Research et al.
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

55

Some Exploratory Applications of Suggestive Accelerative Learning and Teaching (SALT) in Accounting Education

Anyane-Ntow, K.; International Association for Accounting Education and Research; American Accounting Association; International Accounting Section
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

56

Synchronizing International Accounting Standards through Expert Systems

Maloo, M. C.; Maloo, M.; International Association for Accounting Education and Research et al.
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

57

Income taxation and accounting: conceptual tools for comparing European systems

Aguiar, Nina

The different issues that can be identified in addressing the relationship between income taxation and accounting. Substantive and formal aspects of this relationship. The concept of a formal conformity relationship as meaning that sound legal choices made in commercial accounts are preclusive for t...

DRIVER (German)

59

Application of Technology in Accounting Instruction

Garceau, L.; Bloom, R.; International Association for Accounting Education and Research et al.
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

65

Recent Developments in Accounting Education in Russia

Ruffing, L. T.; International Association for Accounting Education and Research; American Accounting Association; International Accounting Section
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

66

Strategies for Change in Accounting Education: The U.S. Experiment

Williams, D. Z.; International Association for Accounting Education and Research; American Accounting Association; International Accounting Section
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

68

Reform of Economic Systems and University Accounting Education in China

Xu-ying, Y.; International Association for Accounting Education and Research; American Accounting Association; International Accounting Section
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

72

Vocational or Liberal? The Future of Accounting Education as an Analogy for the Higher Education Debate

Honigberg, V. L.; International Association for Accounting Education and Research; American Accounting Association; International Accounting Section
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

73

Performance of Students in Introductory Accounting Courses: A Case Study

Mugan, C. S.; Sengul, G. M.; International Association for Accounting Education and Research et al.
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

76

Towards Understanding the Gap between Accounting Research and Practice

Velayutham, S.; Rahman, A.; International Association for Accounting Education and Research et al.
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

80

Computing in Introductory Financial Accounting Courses: A U.K. Example

King, R.; Whittaker, J.; International Association for Accounting Education and Research et al.
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

82

Emergent frameworks in global finance: accounting standards and German supplementary pensions

Clark, Gordon L. ; Mansfield, Daniel ; Tickell, Adam

Adoption of international and U.S. financial accounting standards by leading German corporations presages a new era in European capital markets, with important implications for the design and management of German supplementary pensions. In this paper, we first introduce financial accounting standard...

DRIVER (German)

83

Implications for Proposed Changes in Accounting Education: The New Zealand Experience

Walker, K. B.; McClelland, L. A.; International Association for Accounting Education and Research et al.
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

85

Future Problems and Challenges of Accounting Education in Small States

Francalanza, C. A.; International Association for Accounting Education and Research; American Accounting Association; International Accounting Section
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

87

Integrating Communication Skills into the Accounting Curriculum: Evaluating Writing Assignments

Becker, E. A.; MacLennan, T. G.; International Association for Accounting Education and Research et al.
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

89

Evaluation and response to risk in international accounting and audit systems : framework and German experiences

Wüstemann, Jens

This paper presents arguments with respect to the evaluation and response to risk, placing an emphasis on German corporate governance. It starts by discussing opportunities and limitations of the audit risk approach in detecting accounting and economic risks. Hereafter individual responses to materi...

DRIVER (German)

90

Action and Results Oriented Research and Consultancy Approach to Third World Accounting Education and Professional Development

Ato Ghartey, J. B.; International Association for Accounting Education and Research; American Accounting Association; International Accounting Section
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

94

The Use of a Computer Competency Exam Requirement in Undergraduate Accounting Programs: The Experience of University of Hawaii

Yang, D. C.; International Association for Accounting Education and Research; American Accounting Association; International Accounting Section
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

95

Kapitalmarkteffekte der Rechnungslegung unter Berücksichtigung von Eigentümerstrukturen - Eine empirische Studie des deutschen Kapitalmarkts Capital Market Effects of Accounting in consideration of Ownership Structures - An empirical study of the German Capital Market

Gegenfurtner, Bernhard

Eine qualitativ hochwertige Rechnungslegung stellt als zentrales Kommunikationsmittel zwischen Unternehmen und Investoren die Grundvoraussetzung für die Reduktion der Informationsasymmetrieund folglich für eine effiziente Allokation knapper Ressourcen dar.Von entscheidender Bedeutung in diesem Zus...

DRIVER (German)

96

Byte av redovisningsprincip : en analys av och jämförelse mellan rättsläget i svensk och tysk rätt Changes in Accounting Policies : an analysis of and comparison between the current rules and recommendations in Swedish and German law

Karlsson, Lisa

In order to achieve comparability, which is one of the fundamental principles of accounting, companies should be consistent concerning the accounting policies they use. Only under certain circumstances changes in accounting policies are allowed, and when there is a change in accounting policies, ... Repository : View repository documents , Linköping University Electronic Press

DRIVER (German)

97

Evolution des formes comptables en contexte de transition économique. Le cas du Viêt Nam Accounting form's evolution in the process of economic transition. The case of Vietnam

LÊ, Nhu Tuyên

Sombart (1916) au début du siècle dernier évoquait une "indissociabilité" entre les systèmes économiques, notamment le capitalisme, et la comptabilité. Cette thèse est une contribution à cette perspective séminale soulignant l’importance de la comptabilité dans la construction institutionnelle des s...

DRIVER (German)

98

Bewertungs- und Bilanzierungsmethoden in der Eingriffsregelung. Analyse und Systematisierung von Verfahren und Vorgehensweisen des Bundes und der Länder The evaluation and accounting methods used in the mitigation and compensation regulation. An analysis and systematization of the proceedings and approaches used at the federal and state levels

Bruns, Elke

Die Arbeit befasst sich mit einer strukturierten Analyse und Systematisierung von Methoden der Kompensationsermittlung und Bilanzierung im Rahmen der naturschutz- und baurechtlichen Eingriffsregelung. Diese verpflichtet den Verursacher, Beeinträchtigungen, die im Zuge der Realisierung von Vorhaben w...

DRIVER (German)

99

Is Accountancy a Profession? Implications for Education

Flesher, T. K.; Flesher, D. L.; International Association for Accounting Education and Research et al.
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

101

A Western Accountancy Programme for the People's Republic of China

Cooper, B. J.; Rose, A. L.; International Association for Accounting Education and Research et al.
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

102

Developments in Indonesian Accountancy

Abdoelkadir, K. K.; Yunus, H.; International Association for Accounting Education and Research et al.
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

103

The Skills and Competencies of Accountants

Wells, M. C.; International Association for Accounting Education and Research; American Accounting Association; International Accounting Section
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

105

Using International Data Sources to Assess Audit Risk

Ziegenfuss, D. E.; International Association for Accounting Education and Research; American Accounting Association; International Accounting Section
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

106

The Changing Face of the Profession - Green Ink Fortified by Vintage Wine

Agars, P. D.; International Association for Accounting Education and Research; American Accounting Association; International Accounting Section
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

107

IASC and Globalization: Can the Problem of Noncompliance be Overcome?

AlNajjar, F. K.; International Association for Accounting Education and Research; American Accounting Association; International Accounting Section
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

108

Integrating Ethics into Financial Management Courses: A Role-Play Approach

Brown, K. M.; International Association for Accounting Education and Research; American Accounting Association; International Accounting Section
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

109

Disclosure Pattern of Japanese Firms and Internalization of Capital Transactions: Education Needs in the Changing Economy

Okada-Onitsuka, E.; International Association for Accounting Education and Research; American Accounting Association; International Accounting Section
1994-01-01

German National Library of Science and Technology (GetInfo) (German)

110

Europäische Rechnungslegungsharmonisierung ; Vergleichende Analyse zwischen Finnland und Deutschland

Raderschall, Petra

Finnish accounting standards and practice are hardly known to the German public. Therefore, Finnish accounting tradition and todayís standard setters and accounting law are presented to the German reader. Afterwards, Finnish and German accounting standards and financial reporting are compared with e...

DRIVER (German)

111
112
113

Dividend Policy of German Firms

Goergen, M.; Renneboog, L.D.R.; Correia da Silva, L.

German firms pay out a lower proportion of their cash flows than UK and US firms.However, on a published profits basis, the pattern is reversed.Company law provisions and accounting policies account for these conflicting results.A partial adjustment model is used to estimate the implicit target payo...

DRIVER (German)

114

Wirtschaftsprüfung in Deutschland und erster europäischer Zusammenschluß in den Jahren 1931 bis 1961

Weyershaus, Hans Adolf

Es soll aufgezeigt werden, wie der deutsche Wirtschaftsprüfer beruf zwischen seiner Gründung 1931 und der Schaffung einer bundeseinheitlichen Berufsregelung 1961 seine Aufgabe ungeachtet unterschiedlicher staatlicher Wirtschaftspolitik national und in Zusammenarbeit mit den internationalen Berufsstä...

DRIVER (German)

115

Resource Sensitivity in the Syntax-Semantics Interface and the German Split NP Construction

Kuhn, Jonas

In the Split NP construction, the descriptive material contributing information aboutone participant in a predicate's argument structure is realized discontinuously as twonominal phrases in different positions - in the sentence-inital topic position and withinthe Mittelfeld - which is a challenge ...

DRIVER (German)

116

Propriétés interfaciales du CO2 : application aux écoulements en pression et en température. CO2 interfacial properties : application to multiphase flow at reservoir conditions

Chalbaud, Carlos

Dans ce travail de thèse nous nous intéressons aux propriétés interfaciales du CO2 en conditions de réservoir avec une attention particulière pour le stockage du CO2 dans des aquifères salins profonds. Chaque partie de cette thèse représente une échelle physique différente et même si elles ont été r...

DRIVER (German)

117

Modélisation des programmes de sélection dans l'élevage du cheval de sport Optimisation of breeding scheme for the french sport horse

Dubois, Clotilde

La Selle-Français (SF) a été sélectionné avec comme objectif principal la réussite en concours de saut d’obstacle (CSO) et cette sélection a largement utilisé les croisements avec d’autres races. Comme pour les autres chevaux de selle à travers le monde, les éleveurs français veulent augmenter le no...

DRIVER (German)

118

Le développement morphosyntaxique du syntagme nominal chez des enfants et des adultes- approche générativiste

Granfeldt, Jonas

Le présent travail veut s’inscrire dans une tradition de linguistique appliquée dont l’ambition consiste à allier théorie et empirisme. Lorsque l’on tâche de combiner deux domaines, on pourrait espérer qu’ils s’avèrent mutuellement enrichis ; Dans le meilleur des cas, la théorie permettrait non seul...

DRIVER (German)

119

La publication des honoraires d'audit par les sociétés cotées françaises. Deux études de déterminants. Les déterminants du caractère volontaire de la publication des honoraires d'audit et les déterminants du montant des honoraires d'audits publiés Audit fees disclosures by french listed firms, two determinants studies. The voluntary disclosure of auditor"s remuneration and the determinants of audit fees in a joint-audit setting

Audousset-Coulier, Sophie

L'objet de cette thèse est l'analyse de la publication des honoraires d'audit par les grandes entreprises cotées françaises. Nous considérons la publication des honoraires d'audit comme un mécanisme de renforcement du contrôle de l'activité des auditeurs légaux inclus dans un ensemble plus large de ...

DRIVER (German)

120

Earnings Management underGerman GAAP versus IFRS

Tendeloo, Brenda van; Vanstraelen, Ann

DRIVER (German)

121
122

Diversification des activités et privatisation des entreprises de chemin de fer : enseignements des exemples japonais

Doumas, Emmanuel

La thèse étudie les liens entre développement des activités de diversification, en particulier des activités de captation de la rente foncière et commerciale générée par les infrastructures ferroviaires, et mécanisme de privatisation des entreprises de chemin de fer, dans le cas du Japon, sur la pér...

DRIVER (German)

123

Die Leistungsfähigkeit des handelsrechtlichen Jahresabschlusses und des IFRS-Jahresabschlusses deutscher Erstversicherungsunternehmen: eine kritische Analyse aus der Sicht von Eigentümern und Versicherungsnehmern The usefulness of German GAAP and IFRS financial statements of German direct insurers: a critical analysis from the perspective of investors and policyholders

Bacher, David F.

In Deutschland wurde in den letzten Jahren kontrovers diskutiert, ob die handelsrechtliche Rechnungslegung durch die IFRS-Rechnungslegung abgelöst werden sollte. Des Weiteren wurde diskutiert wie das von Versicherungsunternehmen anzuwendende IFRS-Normengefüge ausgestaltet sein sollte. Vor dem Hinter...

DRIVER (German)

124

DRGs: Auswirkungen auf Ökonomie und Struktur einer Krankenhausabteilung am Beispiel der Plastischen Chirurgie DRGs: Effects on economy and structure of an in-patient department using plastic surgery as an example

Heinze, Ralf M.

Mit der Einführung des DRG-Systems als Abrechnungsinstrument in deutschen Kliniken änderten sich die Abrechnungsmodalitäten grundlegend. Für die Abbildung des Fachbereiches Plastische Chirurgie im DRG-System lagen bisher noch keine ausführlichen Daten vor. In dieser Arbeit werden mit der Untersuchun...

DRIVER (German)

125

Capital naturel, développement et durabilité à Madagascar et au Mozambique Natural wealth, development ad sustainability in Madagascar and Mozambique

Ollivier, Timothée

L’objectif de cette thèse est d’explorer le rôle du capital naturel dans les stratégies de développement des pays Africains. Dans la partie 1, nous récapitulons ce que nous savons des liens entre capital naturel et développement. La partie 2 est consacrée au capital naturel dans son ensemble, à l’éc...

DRIVER (German)

126

Bilanzrecht und Ökonomische Theorie des Rechts - Ansatzpunkte und Überlegungen zum § 249 HGB -

Lange, Gloria

Mit zunehmender Globalisierung wird es für deutsche Unternehmen als notwendig angesehen, deutsches Bilanzrecht zu Gunsten internationaler Regeln aufzugeben, um Zugang zu den internationalen Kapitalmärkten zu erhalten. Aber ist das deutsche Bilanzrecht tatsächlich schlechter als internationale Bilanz...

DRIVER (German)

127

Auswirkungen der Einführung der DRGs auf den ärztlichen Arbeitsalltag am Beispiel der Plastischen Chirurgie Implications of the introduction of DRGs on the physician´s daily work showed exemplary in a department for plastic surgery

Thiede, Thomas

Im Rahmen der Diskussion über die Einführung von DRGs in die Leistungsabrechnung der deutschen Kliniken befassen sich nur wenige Publikationen mit dem Problem der erheblichen Mehrarbeit der Ärzte im administrativen Bereich, welche v.a. durch Verschlüsselung der Diagnosen, Erfassung der Prozeduren un...

DRIVER (German)

128

Apports et limites des options réelles à la décision d'investissement stratégique. Une étude appliquée au secteur des télécommunications The benefits and limits of real options to strategic decision making. An applied study in the telecommunications industry

Krychowski, Charlotte

Les options réelles ont été identifiées par les académiques comme un outil prometteur d¤aide à la décision d¤investissement. Pourtant, on observe une faible utilisation de cette approche par les entreprises. La mise en oeuvre de la théorie, notamment la valorisation, pose des difficultés importantes...

DRIVER (German)

129

Gerner-Beuerle, Carsten

A commentary on ss. §§ 239-263 of the German Commercial Code (HGB) on corporate books and records.

DRIVER (German)