Rechnungslegung und Prüfung der GmbH nach neuem Recht

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The book comprises various sections, including a foreword, table of contents, and detailed commentary on the reform of accounting for GmbH. It presents the legal text and an overview of the three-class corporate law system. The commentary addresses both the material and formal contents of the balance sheet and the profit and loss statement. Additional sections provide insights into supplementary disclosures in the appendix regarding managing directors and supervisory board members, as well as the examination of the annual financial statements. Key topics include exemptions from audit obligations, submission to the supervisory board, and the process of approval by shareholders. The commentary also covers the disclosure of the balance sheet and appendix, the nullity of approved annual financial statements, and grounds for contesting the resolution on profit distribution. An annex includes a draft law for implementing the Fourth Directive of the European Community Council concerning the coordination of corporate law. The book concludes with an abbreviation list, supplementary information on cited literature, and an index of keywords, providing a comprehensive resource for understanding the legislative framework and practical implications of corporate accounting reforms.