Copied Auslegungshierarchie des HGB
Auslegungshierarchie des HGB
Die Autorin setzt sich mit der Auslegung des HGB auseinander. Hierfr werden die Institutionen, die sich mit der Auslegung des HGB befassen, benannt und diese in eine hierarchische Reihenfolge gebracht. Grundlage dieser Hierarchisierung stellen verschiedene Kriterien dar, wobei neben einer juristischen auch eine betriebswirtschaftliche Sichtweise auf die Problematik eingenommen wird.
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