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The following pages contain further information about Financial Accounting
German Commercial Code (Deutsches Handelsgesetzbuch, HGB)
Link to German Commercial Code (Deutsches Handelsgesetzbuch, HGB) - Bundesministerium für Justiz und Verbraucherschutz
Austrian Banking Act (Bankwesengesetz, BWG)
Link to the Legal Information System of the Republic of Austria
Austrian Business Enterprise Code (Unternehmensgesetzbuch, UGB)
Link Link to the Legal Information System of the Republic of Austria
International Financial Reporting Standards (IFRS) – IAS 39, IAS 32, IFRS 7 and IFRS 9
Link to the European Commission
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