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EGAktG Einführungsgesetz zum Aktiengesetz
ZivilrechtPrivates WirtschaftsrechtGesellschaftsrecht
Kapitalgesellschaftsrecht
§ 175 des Aktiengesetzes in der Fassung des Artikels 1 Nr. 21 des Transparenz- und Publizitätsgesetzes vom 19. Juli 2002 (BGBl. I S. 2681) ist erstmals auf den Konzernabschluss und den Konzernlagebericht für das nach dem 31. Dezember 2001 beginnende Geschäftsjahr anzuwenden. Auf den Konzernabschluss und den Konzernlagebericht für ein vorangehendes Geschäftsjahr sind die §§ 175, 337 Abs. 3 des Aktiengesetzes in der bis zum 25. Juli 2002 geltenden Fassung weiterhin anzuwenden. § 337 Abs. 2 des Aktiengesetzes in der bis zum 25. Juli 2002 geltenden Fassung ist letztmals auf den Konzernabschluss und den Konzernlagebericht für das nach dem 31. Dezember 2001 beginnende Geschäftsjahr anzuwenden.
Quelle: BMJ
Import: