Einfluss, Auslegung, gerichtliche Kontrolle
E-Book, Deutsch, 360 Seiten
Reihe: Bank- und Kapitalmarktrecht.
ISBN: 978-3-8470-1235-1
Verlag: V&R Unipress
Format: PDF
Kopierschutz: Kein
The International Financial Reporting Standards (IFRS) – developed by the standard setter organized under private law – are becoming increasingly important worldwide. The simplified incorporation into European and German law therefore raises concerns about the rule of law, which were also recently reinforced by the Maystadt report. The author focuses on the interpretation of norms of a private standard-setter, which have clear similarities to Anglo-Saxon law. In addition, it is examined to what extent the legally binding standards are subject to judicial control. The research also includes the domination of auditors' opinion, which has recently come under fire.