DiKE Schweizer Gesellschaftsrecht und internationale Standards

This work is aimed both at those seeking legal clarity who wish to better understand and legally categorize international standards, particularly in the areas of accounting, auditing, and corporate governance, and at those interested in corporate law who want to gain a deeper understanding of the functioning of Swiss corporate law as a subsystem of our legal order. Norms are to be examined within their socio-economic impact. Therefore, the focus of this work is on who, where, when, how, and why the relevant norms were created. For lawmakers, it contains essential considerations on how to categorize and nationally implement international standards. For legal practitioners, this book provides fundamental guidance on how to interpret and apply international standards.