MARC details
000 -LEADER |
fixed length control field |
03746namaa2200745uu 4500 |
001 - CONTROL NUMBER |
control field |
oapen26790 |
003 - CONTROL NUMBER IDENTIFIER |
control field |
oapen |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20231221113311.0 |
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION |
fixed length control field |
m o d |
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
fixed length control field |
cr|mn|---annan |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
190110s2018 xx |||||o ||| 0|ger d |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
9783631755013 |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
b14017 |
024 7# - OTHER STANDARD IDENTIFIER |
Standard number or code |
10.3726/b14017 |
Source of number or code |
doi |
040 ## - CATALOGING SOURCE |
Original cataloging agency |
oapen |
Transcribing agency |
oapen |
041 0# - LANGUAGE CODE |
Language code of text/sound track or separate title |
ger |
042 ## - AUTHENTICATION CODE |
Authentication code |
dc |
072 #7 - SUBJECT CATEGORY CODE |
Subject category code |
KFC |
Source |
bicssc |
072 #7 - SUBJECT CATEGORY CODE |
Subject category code |
KJB |
Source |
bicssc |
072 #7 - SUBJECT CATEGORY CODE |
Subject category code |
KJG |
Source |
bicssc |
072 #7 - SUBJECT CATEGORY CODE |
Subject category code |
KJMV1 |
Source |
bicssc |
072 #7 - SUBJECT CATEGORY CODE |
Subject category code |
LA |
Source |
bicssc |
100 1# - MAIN ENTRY--PERSONAL NAME |
Personal name |
Richard, Marc |
Relator code |
auth |
9 (RLIN) |
1582892 |
245 10 - TITLE STATEMENT |
Title |
Kapitalschutz der Aktiengesellschaft |
Remainder of title |
Eine rechtsvergleichende und oekonomische Analyse deutscher und US-amerikanischer Kapitalschutzsysteme |
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
Place of publication, distribution, etc |
Bern |
Name of publisher, distributor, etc |
Peter Lang International Academic Publishers |
Date of publication, distribution, etc |
2018 |
300 ## - PHYSICAL DESCRIPTION |
Extent |
1 electronic resource (337 p.) |
336 ## - |
-- |
text |
-- |
txt |
-- |
rdacontent |
337 ## - |
-- |
computer |
-- |
c |
-- |
rdamedia |
338 ## - |
-- |
online resource |
-- |
cr |
-- |
rdacarrier |
490 1# - SERIES STATEMENT |
Series statement |
Bochumer Beitraege zur Unternehmensfuehrung |
Volume number/sequential designation |
74 |
506 0# - RESTRICTIONS ON ACCESS NOTE |
Terms governing access |
Open Access |
Standardized terminology for access restriction |
Unrestricted online access |
Source of term |
star |
520 ## - SUMMARY, ETC. |
Summary, etc |
Das in der EU f�r Aktiengesellschaften kodifizierte Kapitalschutzsystem ist unter Rechtfertigungsdruck geraten und steht vor tiefgreifenden Ver�nderungen. Es sieht bisher neben der Aufbringung eines Mindestkapitals vielf�ltige Kapitalaufbringungs- und Kapitalerhaltungsregeln vor, die auf vom Vorsichtsprinzip gepr�gte Rechnungslegungsdaten im Einzelabschluss zur�ckgreifen. Auf der Annahme basierend, dass sich der Trend zur IFRS-Bilanzierung in Europa in den n�chsten Jahren fortsetzen und zunehmend auch den Einzelabschluss betreffen wird, sind Vorschl�ge zur Reform des tradierten Gl�ubigerschutzsystems durch bilanzielle Kapitalerhaltung vorgelegt worden, die sich weitgehend an US-amerikanischen Kapitalschutzregulierungen orientieren. Nach den Pl�nen der EU-Kommission k�nnte es m�glicherweise bereits 2009 zu einem Systemwechsel kommen. Vor diesem Hintergrund werden in dieser Arbeit unter anderem die Kapitalschutzregeln des Model Business Corporations Act und der Kapitalgesellschaftsrechte Delawares und Kaliforniens detailliert analysiert und aus �konomischer Sicht kritisch beurteilt. |
540 ## - TERMS GOVERNING USE AND REPRODUCTION NOTE |
Terms governing use and reproduction |
Creative Commons |
-- |
https://creativecommons.org/licenses/by/4.0/legalcode |
-- |
cc |
Uniform Resource Identifier |
<a href="https://creativecommons.org/licenses/by/4.0/legalcode">https://creativecommons.org/licenses/by/4.0/legalcode</a> |
546 ## - LANGUAGE NOTE |
Language note |
German |
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name as entry element |
Accounting |
Source of heading or term |
bicssc |
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name as entry element |
Budgeting & financial management |
Source of heading or term |
bicssc |
9 (RLIN) |
896903 |
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name as entry element |
Business ethics & social responsibility |
Source of heading or term |
bicssc |
9 (RLIN) |
869061 |
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name as entry element |
Business studies: general |
Source of heading or term |
bicssc |
9 (RLIN) |
923709 |
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name as entry element |
Jurisprudence & general issues |
Source of heading or term |
bicssc |
9 (RLIN) |
921300 |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
Aktiengesellschaft |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
Aktiengesellschaft |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
amerikanischer |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
Analyse |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
Aussch�ttungsregel |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
deutscher |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
Deutschland |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
Eine |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
Gesellschaftsrecht |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
IFRS |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
Internationale Rechnungslegung |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
Kapitalaufbringung |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
Kapitalerhaltung |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
Kapitalschutz |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
Kapitalschutz |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
Kapitalschutzsysteme |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
�konomische |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
Rechtsvergleich |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
rechtsvergleichende |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
Richard |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
US-GAAP |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
USA |
793 0# - |
-- |
OAPEN Library. |
856 40 - ELECTRONIC LOCATION AND ACCESS |
Uniform Resource Identifier |
<a href="http://library.oapen.org/handle/20.500.12657/26790">http://library.oapen.org/handle/20.500.12657/26790</a> |
-- |
0 |
Public note |
Open Access: OAPEN Library: description of the publication |
856 40 - ELECTRONIC LOCATION AND ACCESS |
Uniform Resource Identifier |
<a href="https://library.oapen.org/bitstream/id/4294c157-f2ad-4a37-8f37-ec9c7c907c03/1003255.pdf">https://library.oapen.org/bitstream/id/4294c157-f2ad-4a37-8f37-ec9c7c907c03/1003255.pdf</a> |
-- |
0 |
Public note |
Open Access: OAPEN Library, download the publication |