Module 122 min2486 wordsFree — no account
Who prepares annual accounts, and in which size class
Dated official sources, and the contents this module links to · 1 section
Official sources
- HGB § 242 Pflicht zur Aufstellung — verified on September 23, 2026
- HGB § 238 Buchführungspflicht — verified on September 23, 2026
- HGB § 243 Aufstellungsgrundsatz — subsection 3 — verified on September 23, 2026
- HGB § 6 Handelsgesellschaften — verified on September 23, 2026
- GmbHG § 13 Juristische Person; Handelsgesellschaft — subsection 3 — verified on September 23, 2026
- HGB § 264 Pflicht zur Aufstellung; Befreiung — subsections 1, 1a and 2 — verified on September 23, 2026
- HGB § 264a Anwendung auf bestimmte offene Handelsgesellschaften und Kommanditgesellschaften — verified on September 23, 2026
- HGB § 267 Umschreibung der Größenklassen — verified on September 23, 2026
- HGB § 267a Kleinstkapitalgesellschaften — verified on September 23, 2026
- EGHGB Art. 93 application of the thresholds in force since 17 April 2024 — verified on September 23, 2026
Contents linked from this module
This module links to no other content.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.