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Inhaltsverzeichnis
Abschnitt 1: Anwendungsbereich
(§ 1)
Abschnitt 2: Bilanz und Gewinn- und Verlustrechnung
(§ 2 - § 11)
Abschnitt 3: Vorschriften zu einzelnen Posten der Bilanz (Formblatt 1)
(§ 12 - § 27)
Abschnitt 4: Vorschriften zu einzelnen Posten der Gewinn- und Verlustrechnung (Formblätter 2 und 3)
(§ 28 - § 33)
Abschnitt 5: Anhang
(§ 34 - § 36)
Abschnitt 6: Konzernrechnungslegung
(§ 37)
Abschnitt 7: Ordnungswidrigkeiten
(§ 38)
Abschnitt 8: Schlußvorschriften
(§ 39 - Formblatt 3)
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