Abbr. For Deutsche Prüfstelle für Rechnungslegung (eV): Its tasks are in the balance control law (§ 342b to § 342e The Commercial Code (HGB) contains the core of commercial law in Germany. The Civil Code applies to merchants in addition to the HGB only subsidiary. The HGB relies mainly on the legal right to ...) and consist of monitoring the accounting of capital market-oriented companies (enforcement). The occasion for their establishment was the public criticism in connection with the accounting scandals of recent years.
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