德国公司法中有关会计方面的要求
发布时间：2018-12-17 06:14
【摘要】：正 为适应欧共体12个成员国在1993年形成单一市场制度的需要,欧共体委员会在公司法领域进行了积极的工作。作为开展这项工作的法律基础,欧共体第54项章程要求成员国的公司法协调一致。欧共体成员国必须把欧共体第4、第7号指令载入各自国家法律中。这些条款已于1986年1月1日在德国生效。其中第4号指令主要是有关会计、审计及其报告方面的规则。该号指令允许成员国豁免对一些较小的公司审计,并只要求其公布财务报告的部分内容。第4号指令编进德国公司法,在德国商法典第三册中作了详细规定。单一公司已在1986年12月31日后的业务年度开始应用,而集团公司则从1989年12月31日后的业务年度开始应用。随着第4号指令被德国公司法吸收,普通会计准则也当然体现在德国公司法中。
[Abstract]:In order to meet the needs of the formation of a single market system in 1993 in the 12 member countries of the EC, the EC Commission has carried out active work in the field of corporate law. As the legal basis for this work, Article 54 of the EC requires harmonization of corporate law among member States. EC member States must incorporate EC Directive 4 and 7 into their respective national laws. These provisions entered into force in Germany on January 1, 1986. Instruction No. 4 mainly deals with accounting, auditing and reporting rules. The directive allows member states to exempt themselves from auditing smaller companies and requires them to publish only part of their financial reports. Directive No. 4 is incorporated into German Company Law and is regulated in detail in the third volume of the German Commercial Code. The single Company has been in operation since December 31, 1986, while the Group Company has been using it for the business year after December 31, 1989. With the adoption of Directive No. 4 by German Company Law, general accounting standards are of course embodied in German Company Law.
[Abstract]:In order to meet the needs of the formation of a single market system in 1993 in the 12 member countries of the EC, the EC Commission has carried out active work in the field of corporate law. As the legal basis for this work, Article 54 of the EC requires harmonization of corporate law among member States. EC member States must incorporate EC Directive 4 and 7 into their respective national laws. These provisions entered into force in Germany on January 1, 1986. Instruction No. 4 mainly deals with accounting, auditing and reporting rules. The directive allows member states to exempt themselves from auditing smaller companies and requires them to publish only part of their financial reports. Directive No. 4 is incorporated into German Company Law and is regulated in detail in the third volume of the German Commercial Code. The single Company has been in operation since December 31, 1986, while the Group Company has been using it for the business year after December 31, 1989. With the adoption of Directive No. 4 by German Company Law, general accounting standards are of course embodied in German Company Law.
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