Berner Kommentar. Kommentar zum schweizerischen Privatrecht / Die kaufmännische Buchführung

The book "Commercial Accounting" offers a comprehensive introduction to the fundamentals of commercial accounting, particularly addressing the relevant aspects of Article 957 of the Swiss Code of Obligations (OR). Written by Karl Käfer, this specialized book is aimed at students and professionals in the fields of economics and law who wish to gain a deeper understanding of accounting and its legal framework. With a solid theoretical foundation and practical examples, it serves as a valuable reference work for anyone dealing with the requirements and principles of commercial accounting. The book is written in German and provides a detailed analysis of the relevant legal provisions and their application in practice.