Binding regulations for the preparation of balance sheets for all German companies as of December 31, 2010. The core objective of the Act is to adapt the accounting system to changing circumstances, especially in the financial market. – Cf. Deutsche Bundesbank Monthly Report of September 2010, p. 49 ff (detailed presentation; overviews).
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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/