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EconStor >
Friedrich-Alexander-Universität Erlangen-Nürnberg (FAU) >
Lehrstuhl für Rechnungswesen und Prüfungswesen, Universität Erlangen-Nürnberg >
Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/30192
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Kaya, Devrimi | | en_US |
| dc.date.accessioned | | 2010-03-31 | | en_US |
| dc.date.accessioned | | 2010-04-08T06:59:16Z | | - |
| dc.date.available | | 2010-04-08T06:59:16Z | | - |
| dc.date.issued | | 2010 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/30192 | | - |
| dc.description.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. | | en_US |
| dc.language.iso | | ger | | en_US |
| dc.publisher | | Univ., Lehrstuhl für Rechnungswesen und Prüfungswesen Erlangen-Nürnberg | | en_US |
| dc.relation.ispartofseries | | Working papers in accounting valuation auditing 2010-1 | | en_US |
| dc.subject.jel | | G18 | | en_US |
| dc.subject.jel | | G38 | | en_US |
| dc.subject.jel | | K22 | | en_US |
| dc.subject.jel | | M41 | | en_US |
| dc.subject.jel | | M42 | | en_US |
| dc.subject.ddc | | 650 | | en_US |
| dc.subject.keyword | | EHUG | | en_US |
| dc.subject.keyword | | Offenlegungsstrategien | | en_US |
| dc.subject.keyword | | GmbH &Co. KG | | en_US |
| dc.subject.keyword | | Vollhafterlösung | | en_US |
| dc.subject.keyword | | Gesellschaftsrecht | | en_US |
| dc.subject.keyword | | EHUG | | en_US |
| dc.subject.keyword | | disclosure strategies | | en_US |
| dc.subject.keyword | | limited partnership with a limited liability company as general partner | | en_US |
| dc.subject.keyword | | corporate law | | en_US |
| dc.title | | Aufnahme eines persönlich haftenden Gesellschafters bei einer GmbH & Co. KG zur Vermeidung der Offenlegung des Jahresabschlusses nach HGB | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 622863118 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | - |
| Appears in Collections: | | Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg
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