Solvenztest - Eine Alternative zur bilanziellen Kapitalerhaltung in der Europäischen Union?

Translated title of the contribution: Solvency Tests - an Alternative to the Concept of Nominal Capital Maintenance within the European Union?

Josef Arminger

Research output: Contribution to journalArticle

Translated title of the contributionSolvency Tests - an Alternative to the Concept of Nominal Capital Maintenance within the European Union?
Original languageGerman
Pages (from-to)343-349
JournalZeitschrift für Internationale Rechnungslegung (IRZ)
Publication statusPublished - 2012

Keywords

  • Solvenztest
  • Kapitalerhaltung
  • Europäische Union

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