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Accounting Concepts in Company Law
European Company and Financial Law Review Pub Date : 2021-06-01 , DOI: 10.1515/ecfr-2021-0019
Jesper Seehausen 1
Affiliation  

Taking as a starting point Peter Hommelhoff’s argumentation that accounting law is, in many respects, linked to company law, the purpose of this article is to discuss one perspective of the links between accounting law and company law: accounting concepts in company law. After a brief outline of the existing EU legislation on accounting and a discussion on whether accounting law is part of company law, some examples of accounting concepts in company law – i. e. examples of accounting concepts that have been ‘implemented’ in company law – are discussed, drawing on the Consolidated Company Law Directive (CCLD) and the Shareholder Rights Directive (SRD 2) as well as the International Accounting Standards (IAS) and the International Financial Reporting Standards (IFRS). These examples are related party transactions, consideration other than in cash and fair value, serious loss of the subscribed capital as well as a few other examples. It is also discussed whether accounting concepts in company law are a ‘good’ or a ‘bad’ thing. Balancing the pros and cons, in the author’s opinion, it is mostly positive that accounting concepts are used in company law in areas where this makes sense – and hence, in the author’s opinion, accounting concepts in company law are mainly a ‘good’ thing.

中文翻译:

公司法中的会计概念

以Peter Hommelhoff关于会计法在很多方面与公司法相联系的论点为出发点,本文的目的是讨论会计法与公司法之间联系的一个视角:公司法中的会计概念。在简要概述现有的欧盟会计立法并讨论会计法是否是公司法的一部分之后,讨论了公司法中会计概念的一些例子——即公司法中“实施”的会计概念的例子, 借鉴合并公司法指令 (CCLD) 和股东权利指令 (SRD 2) 以及国际会计准则 (IAS) 和国际财务报告准则 (IFRS)。这些例子是关联方交易,现金和公允价值以外的对价、认购资本的严重损失以及其他一些例子。还讨论了公司法中的会计概念是“好”还是“坏”。权衡利弊,在作者看来,公司法中在有​​意义的领域使用会计概念大多是积极的——因此,在作者看来,公司法中的会计概念主要是一件“好事” .
更新日期:2021-06-18
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