Abbreviations
| AktG | Aktiengesetz | Stock Corporation Act |
| AG | Aktiengesellschaft | Stock corporation |
| AO | Abgabenordnung | General Tax Code |
| Art. | Artikel | Article |
| DCGK | Deutscher Corporate Governance Kodex | German Corporate Governance Code |
| DRS | Deutscher Rechnungslegungs Standard | German Accounting Standard |
| DRSC | Deutsches Rechnungslegungs Standard Committee | German Accounting Standards Committee |
| EG/EC | Europäische Gemeinschaft | European Community |
| eK | eingetragener Kaufmann/-frau | registered merchant/business person |
| EStG | Einkommensteuergesetz | Income Tax Act |
| EU | Europäische Union | European Union |
| FIFO | First in, first out | |
| GAAP | Grundsätze ordnungsmäßiger Buchführung | Generally Accepted Accounting Principles |
| GbR | Gesellschaft bürgerlichen Rechts | Civil Code company ... |
Get Financial Accounting now with the O’Reilly learning platform.
O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.
