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VI. Specific Accounting Documents
(13,584 words)

Volume XIII: Business and Private Organizations | Chapter 12a (1972): Law and Accounting in Business Associations

2nd November, 1966.

Detlev F. Vagts

A. Introduction

40. Principal types of documents. – Most reporting is done, and most dispositive decisions are made, on the basis of two documents: the balance sheet, sometimes called a position statement, and the income statement, sometimes called a profit and loss statement or statement of results of operations …

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Detlev F. Vagts, “VI. Specific Accounting Documents”, in: International Encyclopedia of Comparative Law Online, Edited by: U. Drobnig, R. David, H. H. Egawa, R. Graveson, V. Knapp, A. T. Von Mehren, Y. Noda, S. Rozmaryn, V. M. Tschchikvadze, H. Valladão, H. Yntema, K. Zweigert. Consulted online on 07 June 2023 <>
First published online: 2018

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