Accounting law

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The Accounting Law means the combination of legal norms and the preparation and content of financial statements , in particular the accounting and the preparation of balance , regulate. Addressees are therefore only those responsible for accounting , from which freelancers or lawyers are predominantly excluded.

Legal situation in individual states


  • Bernhard Großfeld, Claus Luttermann: Accounting law . CF Müller, Heidelberg 2005, Part Two. International accounting - comparative law.
  • Bernhard Großfeld: The magic of law . Mohr Siebeck, Tübingen 1999.