[Writings pertaining to European and international private, banking and commercial law]Europeanization and internationalization challenge the realm of jurisprudence to an extraordinary degree. The division in special fields and the relationship with other social sciences necessitate critical reevaluation in view of many interactions. Cross-references between commercial law regulation and private, autonomous arrangement distinctly show this development. Jurisprudence emerging beyond Germany has to deal with such challenges. The law of financial services serves as an example of the cross-section material from private law and (public) commercial law. This takes into account the series at hand in terms of content and method. In addition to banking, capital market and financial law as the main emphasis, corporate law, competition & cartel law, intangible property rights, insolvency law and also labor law show similar overlaps. The intensive internationally-oriented treatment of the overlaps of classical private law - in particular contractual law - and commercial law promise a bountiful yield, especially on the European level under the summarizing aspect of corporate law. The outstanding monography also finds its place in the series, as well as the conference volume, works in German and also occasional works in English. There are economically-aligned works in addition to juridical works constituting the main emphasis. Works pertaining to Europeanization and internationalization are compiled in the series, which convey commercial law and commercially-conceived private law in an outstanding manner.

Autorentext

Kati Beckmann, Freshfields Bruckhaus Deringer LLP, London, GB.

Inhalt
§ 1.Einleitung1. Teil Die neue Systematik des Europäischen Bilanzrechts§ 2.Begriffbestimmung, Gegenstand und Darstellung§ 3.Gesellschaftsrechtliche Rechnungslegungspublizität§ 4.Kapitalmarktrechtliche Rechnungslegungspublizität§ 5.Das Zusammenspiel kapitalmarkt- und gesellschaftsrechtlicher Rechnungslegungsbestimmungen§ 6.Problemstellung der weiteren Arbeit2. Teil Normative Analyse der endorsed IFRS1. Kapitel: Normatives Sollkonzept§ 7.Theoretische Grundlage der normativen Analyse§ 8.Individualschutzfunktion der externen Rechnungslegung§ 9.Institutionsschutzfunktion der externen Rechnungslegung§ 10.Eckpfeiler des normativen Sollkonzepts2. Kapitel:Eignung der endorsed IFRS für das Sollkonzept§ 11.Analyse der endorsed IFRS§ 12.Konsequenzen für das Europäische BilanzrechtSchlussbetrachtung und AusblickZusammenfassende Thesen