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Nationale Rechnungslegung

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Nationale Rechnungslegung

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Nationale Rechnungslegung Teil 2
Prof. Dr. Thomas Wilk
Referent · 13.04.20
1 von xx Seiten

, 2. Arten von Kaufleuten und ihre Buchführungs- und
Jahresabschlusspflichten

Arten von Kaufleuten

andere
Betreiben eines Handelsgewerbes, Land- und Handels-
gewerbliche
jeder Gewerbebetrieb Forstwirtschaft gesellschaften
Unternehmen

kein Gewerbebetrieb,
da kaufmännische Istkauf-
Kannkaufmann Formkaufmann
Organisation nicht mann
erforderlich

nicht buchführungs-
buchführungspflichtig nach HGB
pflichtig

Prof. Dr. Wilk · 13.04.20
2 von 220 Seiten

, 3. Überblick zu den Rechtsnormen über Handelsbücher
und Jahresabschluss

Vorschriften für alle Kaufleute

§238 – 263 HGB
§

zusätzliche Vorschriften für bestimmte Rechtsformen

OHG KG GmbH AG & KGaA Genossenschaften
§ 120 ff. HGB § 167 ff. HGB § 41 ff. GmbHG § 150 ff. AktG § 33 ff. GenG

und für diese Unternehmen zusätzlich:

§264 – 289 HGB §336 – 339 HGB

ergänzende Vorschriften für bestimmte Wirtschaftszweige

Kreditinstitute: §340 – 340o HGB
Versicherungsunternehmen: §341 – 341o HGB

zusätzliche Vorschriften für Großunternehmen

Großunternehmen unabhängig von der Rechtsform:
Publizitätsgesetz, siehe §1 PublG

Prof. Dr. Wilk · 13.04.20
3 von 220 Seiten

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Institution: Hochschule für Technik und Wirtschaft Berlin (HTW)
Study: Betriebswirtschaftslehre
Course: Nationale Rechnungslegung

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Uploaded on: July 3, 2023
Number of pages: 29
Written in: 2020/2021
Type: OTHER
Person: Unknown

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nationale rechnungslegung
hgb
gesetze
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