Zeitschrift für das gesamte Genossenschaftswesen Volume 66 Issue 3

Zeitschrift für das gesamte Genossenschaftswesen

Volume 66 Issue 3

Contents
Journal Overview

Frontmatter

September 2, 2016

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Nachhaltigkeit und Genossenschaften

Reiner Doluschitz September 2, 2016

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Auswirkungen des Bilanzrichtlinie-Umsetzungsgesetzes auf die Rechnungslegung von Genossenschaften

Matthias Frieden, Roland Zieseniß September 2, 2016

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Abstract

This article discusses the consequences of the recently introduced German accounting convention implementation law (BilRUG) on the financial statement of cooperative firms. Furthermore the consequences of the repeal of the extraordinary result on revenue ratios will be of particular interest.

Ergebnisstruktur und Ergebnisentwicklung von Genossenschaftsbanken und Sparkassen Vor dem Hintergrund der Finanzmarktkrise

Reinhold Hölscher, Christian Kalhöfer, Nils Helms September 2, 2016

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Abstract

There is an ongoing debate about whether a permanent deterioration in the revenue of banks could be the result of the remaining low interest rate or not. Against this background this article wants to examine how the results of cooperative and savings banks have developed during the last years and how the changed regulatory framework affected negative results of the banks.

Rechtsfragen im Zusammenhang mit dem Abschluss eines Unternehmensvertrages durch eine eg als Obergesellschaft

Nico C. Klein September 2, 2016

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Abschied von Eberhard Dülfer

Juhani Laurinkari September 2, 2016

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About this journal

Introducing the ZfgG

The only internationally distributed journal on co-operative studies in German

Unique synopsis about development of the co-operative law

Since over 65 years following the co-operative development

A long-lasting archive of the co-operative system

The organ for co-operative studies and practice issued on behalf of the Working Group of Institutes for Co-operative Studies

Who is behind the ZfgG?

The ZfgG is the only internationally distributed German-language periodical to deal with the study of co-operatives. It was first published in 1950 by members of the Institute for Research into Co-operatives at the University of Erlangen. Today, a number of professors and research institutes in Germany, Switzerland and Austria are responsible for the publication.

What is the ZfgG?

The ZfgG is an academic discussion forum for the legal, sociological and economical aspects of co-operatives. Work is judged to be academic not by virtue of its origin within a university, but by its style and quality. Close contacts with the real world of co-operatives is vital.