Marcus Stößer: Die Wirkung des periodischen Anerkenntnisses auf die Verjährung und Verwirkung von..., Kartoniert / Broschiert

Klappentext

'The Effect of the Periodic Acknowledgement on the Statute of Limitations and Forfeiture of Enrichment Claims in Current Accounts': The bank current account recognises credits and debits. There is no comprehensive legal regulation on offsetting in the financial statements. The study shows that case law severely restricts correction claims. As incorrect postings are often only recognised years later, interest in correction options is increasing. The work examines the extent to which it is possible to open accounts retroactively and develops new approaches to the effect of offsetting and limitation periods in current accounts.