HGB Handelsgesetzbuch Aktuelle Gesetze

Rechtsstand: September 2021. Die Neuauflage beinhaltet umfangreiche nderungen aus Finanzmarktintegrittsstrkungsgesetz (FISG) ARUG II ESEF-Umsetzungsgesetz und Sanierungs- und Insolvenzrechtsfortentwicklungsgesetz (SanInsFoG).HGB Handelsgesetzbuch 2021 Aktuelle Gesetze 14. Auflage 2021. Mit den letzten nderungen durch folgende Gesetze: Finanzmarktintegrittsstrkungsgesetz (FISG) Gesetz zur Umsetzung der zweiten Aktionrsrechterichtlinie (ARUG II) Gesetz zur weiteren Umsetzung der Transparenzrichtlinie-nderungsrichtlinie im Hinblick auf ein einheitliches elektronisches Format (ESEF) fr Jahresfinanzbericht Sanierungs- und Insolvenzrechtsfortentwicklungsgesetz (SanInsFoG) Gesetz zur Umsetzung der Richtlinie (EU) 2019/2034 ber die Beaufsichtigung von Wertpapierinstituten Elfte Zustndigkeitsanpassungsverordnung Gesetz zur weiteren Ausfhrung der EU-Prospektverordnung und zur nderung von Finanzmarktgesetzen Gesetz zur Ausbung von Optionen der EU-Prospektverordnung Gesetz zur nderung des Bundesversorgungsgesetzes Gesetz zur Erleichterung der Bewltigung von Konzerninsolvenzen Zweites Finanzmarktnovellierungsgesetz (2. FiMaNoG) Gesetz zur Umsetzung der Zweiten Zahlungsdiensterichtlinie Gesetz zur Einfhrung der elektronischen Akte in der Justiz eIDAS-Durchfhrungsgesetz.Inhalt:Handelsstand- Kaufleute- Handelsregister; Unternehmensregister- Handelsfirma- Handelsbcher- Prokura und Handlungsvollmacht- Handlungsgehilfen und Handlungslehrlinge- Handelsvertreter- Handelsmakler- BugeldvorschriftenHandelsgesellschaften und stille Gesellschaft- Offene Handelsgesellschaft- Kommanditgesellschaft- Stille GesellschaftHandelsbcher- Buchfhrung Inventar- Erffnungsbilanz Jahresabschlu (Ansatzvorschriften Bewertungsvorschriften)- Aufbewahrung und Vorlage- Jahresabschlu der Kapitalgesellschaft und Lagebericht (Bilanz Gewinn- und Verlustrechnung Bewertungsvorschriften Anhang Lagebericht)- Konzernabschlu und Konzernlagebericht (Konsolidierungskreis Inhalt und Form des Konzernabschlusses Vollkonsolidierung Bewertungsvorschriften Anteilmige Konsolidierung Assoziierte Unternehmen Konzernanhang Konzernlagebericht Konzernabschluss nach internationalen Rechnungslegungsstandards)- Prfung- Offenlegung- Straf- und Bugeldvorschriften Ordnungsgelder- Ergnzende Vorschriften fr Banken Versicherungen Genossenschaften- Privates Rechnungslegungsgremium (DRSC)- Prfstelle fr Rechnungslegung (DPR)Handelsgeschfte- Handelskauf- Kommissionsgeschft- Frachtgeschft- Speditionsgeschft- LagergeschftSeehandelsrecht (nicht enthalten)EGHGB-AuszugStichwortverzeichnis

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