@techreport{Kaya2010Aufnahme,
abstract = {The paper analyses a strategy for avoiding the disclosure of the financial statements of a limited partnership with a limited liability company as general partner (GmbH & Co. KG) according to German Commercial Code (HGB). It describes the formal process of the joining of a natural person as an additional general partner to a 'GmbH & Co. KG' and gives recommendations how to arrange the legal position of this partner in the partnership agreement effectively.},
address = {Erlangen-N\"{u}rnberg},
author = {Devrimi Kaya},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {G18; G38; K22; M41; M42; 650; EHUG; Offenlegungsstrategien; GmbH &Co. KG; Vollhafterl\"{o}sung; Gesellschaftsrecht; EHUG; disclosure strategies; limited partnership with a limited liability company as general partner; corporate law},
language = {ger},
number = {2010-1},
publisher = {Univ., Lehrstuhl f\"{u}r Rechnungswesen und Pr\"{u}fungswesen},
title = {Aufnahme eines pers\"{o}nlich haftenden Gesellschafters bei einer GmbH & Co. KG zur Vermeidung der Offenlegung des Jahresabschlusses nach HGB},
type = {Working papers in accounting valuation auditing},
url = {http://hdl.handle.net/10419/30192},
year = {2010}
}
