Kapitalschutz der Aktiengesellschaft (Record no. 3080647)

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
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Uncontrolled term amerikanischer
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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
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