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Home > Law > Laws of specific jurisdictions > Criminal law: procedure and offences > Verteilung Des Tauschungsbedingten Irrtumsrisikos Und Wertbilanzierung Der Gesamten Vermogenslage Beim Betrug: - Unter Besonderer Berucksichtigung Eines Normativierenden Und Bilanziellen Konzepts
Verteilung Des Tauschungsbedingten Irrtumsrisikos Und Wertbilanzierung Der Gesamten Vermogenslage Beim Betrug: - Unter Besonderer Berucksichtigung Eines Normativierenden Und Bilanziellen Konzepts

Verteilung Des Tauschungsbedingten Irrtumsrisikos Und Wertbilanzierung Der Gesamten Vermogenslage Beim Betrug: - Unter Besonderer Berucksichtigung Eines Normativierenden Und Bilanziellen Konzepts


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About the Book

English summary: Distribution of the Risk of Error Due to Deception and Valuation of the Entire Asset Situation in the Case of Fraud. With Special Consideration of a Normative and Accounting Concept The thesis is concerned with the relationship between Vermogensordnung, property offences and economic criminal law, which requires an examination of the theoretical and practical problems to be conclusively justified. It deals with the following issues: the distinction between the concepts of ownership or ownership offences and assets or assets offences and the damage to property (assets) and the calculation of this damage, which can be calculated in accounting. German description: Die Arbeit befasst sich im Wesentlichen mit der Frage, ob das Verhaltnis von Vermogensordnung, Vermogensdelikten und Wirtschaftsstrafrecht einer vertieften und kritischen Auseinandersetzung mit theoretischen und praktischen Problemen bedarf, um schlussig begrundet werden zu konnen. Sie orientiert sich zunachst an der Verteilung des Irrtumsrisikos im Rahmen der betrugsrelevanten Tauschungshandlung und der Irrtumsdogmatik. Sodann widmet sie sich folgenden Themen: der Begriffsunterscheidung zwischen Eigentum bzw. Eigentumsdelikt und Vermogen bzw. Vermogensdelikt und dem Gefahrdungsschaden und der Berechnung des Vermogensschadens, der durch Buchfuhrungs- bzw. Bilanzierungsmethoden berechnet bzw. beziffert werden kann. Ein weiterer Schwerpunkt der Untersuchung liegt auf IFRS, IAS, HGB, InsO, IDW RS HFA u.a., wobei der Autor auch einen systematischen und kritischen Blick auf die Vermogensdelikte und die einschlagigen Nebenstrafgesetze im Bereich des Wirtschaftsstrafrechts wirft.


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Product Details
  • ISBN-13: 9783428194742
  • Publisher: Duncker & Humblot
  • Publisher Imprint: Duncker & Humblot
  • Language: German
  • Returnable: N
  • Weight: 580 gr
  • ISBN-10: 3428194748
  • Publisher Date: 28 May 2025
  • Binding: Paperback
  • No of Pages: 396
  • Sub Title: - Unter Besonderer Berucksichtigung Eines Normativierenden Und Bilanziellen Konzepts


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Verteilung Des Tauschungsbedingten Irrtumsrisikos Und Wertbilanzierung Der Gesamten Vermogenslage Beim Betrug: - Unter Besonderer Berucksichtigung Eines Normativierenden Und Bilanziellen Konzepts
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Verteilung Des Tauschungsbedingten Irrtumsrisikos Und Wertbilanzierung Der Gesamten Vermogenslage Beim Betrug: - Unter Besonderer Berucksichtigung Eines Normativierenden Und Bilanziellen Konzepts
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Verteilung Des Tauschungsbedingten Irrtumsrisikos Und Wertbilanzierung Der Gesamten Vermogenslage Beim Betrug: - Unter Besonderer Berucksichtigung Eines Normativierenden Und Bilanziellen Konzepts

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