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LHO NRW Landeshaushaltsordnung NRW
Die Buchführung kann zusätzlich nach den Grundsätzen ordnungsgemäßer Buchführung und Bilanzierung in sinngemäßer Anwendung der Vorschriften des Handelsgesetzbuches erfolgen. Dazu bedarf es der Einwilligung des zuständigen Ministeriums im Einvernehmen mit dem Finanzministerium. Die §§ 71 bis 87 bleiben unberührt.
Quelle: Justizportal NRW
Import: