Company Law - Unit 3: Creditor Protection and Financial Reporting
Vorlesung European and International Company Law
1 Stunde 57 Minuten
Beschreibung
vor 5 Jahren
Unit 3: Creditor Protection and Fiancial Reporting - Approaches to
creditor protection; Creditor protection trough legal capital;
Second Company Law Directive 77/91/EEC; Minimum capital rules;
Distribution restrictions: capital maintenance; Critical
assessment; Distribution restrictions based on solvency; The
Springer Case; Financial reporting; Harmonization in Europe;
Overstreching disclosure?; Consolidated accounts; IAS-Regulation;
Impact of financial reporting standards on legal capital rules.
creditor protection; Creditor protection trough legal capital;
Second Company Law Directive 77/91/EEC; Minimum capital rules;
Distribution restrictions: capital maintenance; Critical
assessment; Distribution restrictions based on solvency; The
Springer Case; Financial reporting; Harmonization in Europe;
Overstreching disclosure?; Consolidated accounts; IAS-Regulation;
Impact of financial reporting standards on legal capital rules.
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