Translated title of the contribution | Solvency Tests - an Alternative to the Concept of Nominal Capital Maintenance within the European Union? |
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Original language | German |
Pages (from-to) | 343-349 |
Journal | Zeitschrift für Internationale Rechnungslegung (IRZ) |
Publication status | Published - 2012 |
Keywords
- Solvenztest
- Kapitalerhaltung
- Europäische Union