In mid-2020 the German stock corporation Wirecard became suspected of having falsified its records and to have made up assets in the magnitude of EUR 1.9 billion in its balance sheets. This prompted the German legislature to...more
On 1 July 2021 a new bill came into force in Germany that substantially reshapes the legal framework for accountants (“Gesetz zur Stärkung der Finanzmarktintegrität – (Finanzmarktintegritätsstärkungsgesetz -FISG)”, “FISG”,...more
Recent court decisions -
Germany -
Cum/Ex-trades spark litigation -
So called Cum/Ex-trades have become one of the hottest legal topics in Germany. A flood of claims dealing with those trades has reached German...more
6/1/2020
/ Accounting ,
Accounting Standards ,
Auditors ,
Audits ,
Business Disruption ,
Coronavirus/COVID-19 ,
EU ,
Financial Statements ,
Hong Kong ,
PCAOB ,
Publicly-Traded Companies ,
Regulatory Requirements ,
Securities and Exchange Commission (SEC) ,
Spain