Europaisches Bilanzrecht und Nationales Gesellschaftsrecht

The orientation of the EC accounting directives and (in practice) the IAS/IFRS to corporations on the one hand and their extension to the limited liability company & co. on the other hand raises two questions: firstly, what is the justification for the (subsequent) inclusion of the limited liability company & co. in the EC accounting conventions, and, secondly, is it possible to subject both types of company to the same accounting rules without differentiation, i.e. regardless of their special company law features.Asche, Michael is the author of 'Europaisches Bilanzrecht und Nationales Gesellschaftsrecht', published 2007 under ISBN 9783899493900 and ISBN 3899493907.