Company Law - Unit 3: Creditor Protection and Financial Reporting LMU Europäisches und Internationales Unternehmensrecht (European and International Company Law)

Unit 3: Creditor Protection and Fiancial Reporting - Approaches to creditor protection; Creditor protection trough legal capital; Second Company Law Directive 77/91/EEC; Minimum capital rules; Distribution restrictions: capital maintenance; Critical assessment; Distribution restrictions based on solvency; The Springer Case; Financial reporting; Harmonization in Europe; Overstreching disclosure?; Consolidated accounts; IAS-Regulation; Impact of financial reporting standards on legal capital rules.