This commentary on §§ 325342a HGB covers the supplementary provisions on disclosure, penal provisions, administrative fine regulations, coercive fines, and the supplementary provisions for certain industries, as well as private financial reporting committees and financial reporting advisory councils. Alongside current decisions, it also takes into account the changes brought about by the FISG and, of course, the BilRUG.

Autorentext

Stefan Grundmann, Berlin; Mathias Habersack, Munich; Carsten Schäfer, Mannheim, Germany.