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EGAktG Einführungsgesetz zum Aktiengesetz
ZivilrechtPrivates WirtschaftsrechtGesellschaftsrecht
Kapitalgesellschaftsrecht
Die §§ 58, 152, 160, 209, 240, 256 und 261 des Aktiengesetzes in der Fassung des Bilanzrichtlinie-Umsetzungsgesetzes vom 17. Juli 2015 (BGBl. I S. 1245) sind erstmals auf Jahres- und Konzernabschlüsse anzuwenden, die sich auf ein nach dem 31. Dezember 2015 beginnendes Geschäftsjahr beziehen. Auf Jahres- und Konzernabschlüsse, die sich auf ein vor dem 1. Januar 2016 beginnendes Geschäftsjahr beziehen, bleiben die §§ 58, 152, 160, 209, 240, 256 und 261 des Aktiengesetzes in der bis zum 22. Juli 2015 geltenden Fassung anwendbar.
Quelle: BMJ
Import: