Europäisches Bilanzrecht und nationales Gesellschaftsrecht

The orientation of the EC accounting directives and (in practice) the IAS/IFRS to corporations on the one hand and their extension to the limited liability company & co. on the other hand raises two questions: firstly, what is the justification for the (subsequent) inclusion of the limited liability company & co. in the EC accounting conventions, and, secondly, is it possible to subject both types of company to the same accounting rules without differentiation, i.e. regardless of their special company law features.