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Friedrich-Alexander-Universität Erlangen-Nürnberg (FAU) >
Lehrstuhl für Rechnungswesen und Prüfungswesen, Universität Erlangen-Nürnberg >
Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg >
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http://hdl.handle.net/10419/30192
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| Title: | | Aufnahme eines persönlich haftenden Gesellschafters bei einer GmbH & Co. KG zur Vermeidung der Offenlegung des Jahresabschlusses nach HGB  |
| Authors: | | Kaya, Devrimi |
| Issue Date: | | 2010 |
| Series/Report no.: | | Working papers in accounting valuation auditing 2010-1 |
| 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. |
| Subjects: | | EHUG Offenlegungsstrategien GmbH &Co. KG Vollhafterlösung Gesellschaftsrecht EHUG disclosure strategies limited partnership with a limited liability company as general partner corporate law |
| JEL: | | G18 G38 K22 M41 M42 |
| Document Type: | | Working Paper |
| Appears in Collections: | | Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg
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