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dc.contributor.authorKaya, Devrimien_US
dc.date.accessioned2010-03-31en_US
dc.date.accessioned2010-04-08T06:59:16Z-
dc.date.available2010-04-08T06:59:16Z-
dc.date.issued2010en_US
dc.identifier.urihttp://hdl.handle.net/10419/30192-
dc.description.abstractThe 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.en_US
dc.language.isogeren_US
dc.publisherUniv., Lehrstuhl für Rechnungswesen und Prüfungswesen Erlangen-Nürnbergen_US
dc.relation.ispartofseriesWorking papers in accounting valuation auditing 2010-1en_US
dc.subject.jelG18en_US
dc.subject.jelG38en_US
dc.subject.jelK22en_US
dc.subject.jelM41en_US
dc.subject.jelM42en_US
dc.subject.ddc650en_US
dc.subject.keywordEHUGen_US
dc.subject.keywordOffenlegungsstrategienen_US
dc.subject.keywordGmbH &Co. KGen_US
dc.subject.keywordVollhafterlösungen_US
dc.subject.keywordGesellschaftsrechten_US
dc.subject.keywordEHUGen_US
dc.subject.keyworddisclosure strategiesen_US
dc.subject.keywordlimited partnership with a limited liability company as general partneren_US
dc.subject.keywordcorporate lawen_US
dc.titleAufnahme eines persönlich haftenden Gesellschafters bei einer GmbH & Co. KG zur Vermeidung der Offenlegung des Jahresabschlusses nach HGBen_US
dc.typeWorking Paperen_US
dc.identifier.ppn622863118en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:fauacc:20101-
Appears in Collections:Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg

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