Ebook: Handelsgesetzbuch: BAND §§ 325-342a
Author: Jens Bülte, Ursula Bauer, Max Ehrl, Mathias Habersack, Christian Kersting, Ernst-Thomas Kraft, André Meyer, Moritz Pöschke, Martin Schwab, Christoph A. Weber
- Series: Großkommentare der Praxis, 8
- Year: 2023
- Publisher: De Gruyter
- Edition: 6. neu bearb. Aufl.
- Language: German
- epub
This commentary on §§ 325–342a HGB covers the supplementary provisions on disclosure, penal provisions, administrative fine regulations, coercive fines, and the supplementary provisions for certain industries, as well as private financial reporting committees and financial reporting advisory councils. Alongside current decisions, it also takes into account the changes brought about by the FISG and, of course, the BilRUG.
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