Accounting law
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
- Germany: Accounting law (Germany)
- Switzerland : Accounting law (Switzerland)
literature
- 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.