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HGB direkt (4/Sept. 2014): Im Referentenentwurf des BilRUG vorgesehene Änderungen der §§ 264 Abs. 3, 264b HGB

Der Referentenentwurf des Bilanzrichtlinie-Umsetzungsgesetz ("BilRUG)" des Bundesministeriums für Justiz und für Verbraucherschutz vom 27. Juli 2014 sieht neben den Änderungen zur Umsetzung der EU-Bilanzrichtlinie (vgl. dazu HGB direkt (Ausgabe 3, 2014)) in begrenzten Umfang auch die Änderung sonstiger bilanzrechtlicher Vorschriften vor.

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