Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/30192
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dc.contributor.authorKaya, Devrimien
dc.date.accessioned2010-03-31-
dc.date.accessioned2010-04-08T06:59:16Z-
dc.date.available2010-04-08T06:59:16Z-
dc.date.issued2010-
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
dc.language.isogeren
dc.publisher|aFriedrich-Alexander-Universität Erlangen-Nürnberg, Lehrstuhl für Rechnungswesen und Prüfungswesen |cNürnbergen
dc.relation.ispartofseries|aWorking Papers in Accounting Valuation Auditing |x2010-1en
dc.subject.jelG18en
dc.subject.jelG38en
dc.subject.jelK22en
dc.subject.jelM41en
dc.subject.jelM42en
dc.subject.ddc650en
dc.subject.keywordEHUGen
dc.subject.keywordOffenlegungsstrategienen
dc.subject.keywordGmbH &Co. KGen
dc.subject.keywordVollhafterlösungen
dc.subject.keywordGesellschaftsrechten
dc.subject.keywordEHUGen
dc.subject.keyworddisclosure strategiesen
dc.subject.keywordlimited partnership with a limited liability company as general partneren
dc.subject.keywordcorporate lawen
dc.titleAufnahme eines persönlich haftenden Gesellschafters bei einer GmbH & Co. KG zur Vermeidung der Offenlegung des Jahresabschlusses nach HGB-
dc.type|aWorking Paperen
dc.identifier.ppn622863118en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:fauacc:20101en

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