{"id":2928,"date":"2026-04-07T13:29:57","date_gmt":"2026-04-07T13:29:57","guid":{"rendered":"https:\/\/ecstatic-raman.82-165-76-74.plesk.page\/index.php\/legal-areas\/accounting-law\/"},"modified":"2026-05-11T09:59:17","modified_gmt":"2026-05-11T09:59:17","slug":"accounting-law","status":"publish","type":"page","link":"https:\/\/grueter.de\/en\/legal-areas\/accounting-law\/","title":{"rendered":"Accounting law"},"content":{"rendered":"<div>\n<h1 class=\"h2\" style=\"text-align: center;\">Accounting law<\/h1>\n<\/div>\n<div>\n<div class=\"paragraph paragraph--type--container-one-column paragraph--view-mode--default background-white padding-0 gradient-0 spacing-bottom-1\">\n<div class=\"container-fluid\">\n<div class=\"row\" data-sticky-container=\"\">\n<div class=\"col-xl-10 mx-auto\">\n<div class=\"field field--name-field-content-left field--type-entity-reference-revisions field--label-hidden field__items\">\n<div class=\"paragraph paragraph--type--text paragraph--view-mode--default\">\n<div class=\"clearfix text-formatted field field--name-field-text field--type-text-long field--label-hidden field__item\">\n<p><span lang=\"EN-US\">We assist companies in preparing financial statements and in developing balance sheet strategies. This includes advice and assessment of permissible capitalization and valuation options under both commercial and tax law.<\/span><span lang=\"EN-US\"><\/span><\/p>\n<p><span lang=\"EN-US\">Accounting law also has a cross-sectional function: Issues of accounting law regularly arise in corporate transactions, disputes under corporate law, in potential D&amp;O liability cases or the use of tax advisers and auditors.<\/span><span lang=\"EN-US\"><\/span><\/p>\n<p><span lang=\"EN-US\">Criminal law on balance sheet offenses is becoming ever-more important. Executive bodies are increasingly accused of balance sheet manipulation &#8211; in parts, this is used in an attempt to destabilize companies in the context of takeovers or in competition. We defend management or board in such cases, and develop adequate and effective defense strategies.<\/span><span lang=\"EN-US\"><\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"paragraph paragraph--type--container-one-column paragraph--view-mode--default background-white padding-1 gradient-0 spacing-bottom-1\">\n<div class=\"container-gradient container-gradient-1\"><\/div>\n<div class=\"container-gradient container-gradient-2\"><\/div>\n<p><a id=\"\" name=\"\" class=\"anchor\"><\/a><\/p>\n<div class=\"container-fluid\">\n<div class=\"row\" data-sticky-container=\"\">\n<div class=\"col-xl-10 mx-auto\">\n<div class=\"field field--name-field-content-left field--type-entity-reference-revisions field--label-hidden field__items\">\n<div class=\"paragraph paragraph--type--lawyer-grid paragraph--view-mode--default\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<h3><span>Lawyer<\/span><\/h3>\n<div>    <div id=\"anwaelte-filter\">\n        <div class=\"filter-row\">\n            <select id=\"filter-standort\">\n                <option value=\"\">Standorte<\/option>\n                                    <option value=\"duisburg\">Duisburg<\/option>\n                                    <option value=\"hamm\">Hamm<\/option>\n                                    <option value=\"muenster\">M\u00fcnster<\/option>\n                            <\/select>\n\n            <select id=\"filter-rechtsgebiet\">\n                <option value=\"\">Rechtsgebiete<\/option>\n                                    <option value=\"banking-law\">Banking law<\/option>\n                                    <option value=\"banking-supervisory-law\">Banking supervisory law<\/option>\n                                    <option value=\"bau-und-architektenrecht\">Bau- und Architektenrecht<\/option>\n                                    <option value=\"bilanzrecht\">Bilanzrecht<\/option>\n                                    <option value=\"commercial\">Commercial<\/option>\n                                    <option value=\"compliance\">Compliance<\/option>\n                                    <option value=\"compliance-in-banking-law\">Compliance in banking law<\/option>\n                                    <option value=\"contract-drafting-review\">Contract drafting &amp; review<\/option>\n                                    <option value=\"corporate-ma\">Corporate \/ M&amp;A<\/option>\n                                    <option value=\"datenschutzrecht\">Datenschutzrecht<\/option>\n                                    <option value=\"dienstleistung-innovation\">Dienstleistung &amp; Innovation<\/option>\n                                    <option value=\"dispute-resolution\">Dispute resolution<\/option>\n                                    <option value=\"erbrecht\">Erbrecht<\/option>\n                                    <option value=\"familienrecht\">Familienrecht<\/option>\n                                    <option value=\"finance\">Finance<\/option>\n                                    <option value=\"general-und-vorsorgevollmachten\">General- und Vorsorgevollmachten<\/option>\n                                    <option value=\"gesellschaftsrecht\">Gesellschaftsrecht<\/option>\n                                    <option value=\"gesellschaftsrecht-0\">Gesellschaftsrecht-0<\/option>\n                                    <option value=\"gewerblicher-rechtsschutz-it-recht\">Gewerblicher Rechtsschutz, IT-Recht<\/option>\n                                    <option value=\"gewerbliches-mietrecht\">Gewerbliches Mietrecht<\/option>\n                                    <option value=\"immobilienrecht\">Immobilienrecht<\/option>\n                                    <option value=\"immobilientransaktionen\">Immobilientransaktionen<\/option>\n                                    <option value=\"industrie-handel\">Industrie &amp; Handel<\/option>\n                                    <option value=\"insolvenzrecht\">Insolvenzrecht<\/option>\n                                    <option value=\"karriere\">Karriere<\/option>\n                                    <option value=\"kartellrecht\">Kartellrecht<\/option>\n                                    <option value=\"labor\">Labor<\/option>\n                                    <option value=\"labor-law-for-banks\">Labor law for banks<\/option>\n                                    <option value=\"litigation-in-deposit-business\">Litigation in deposit business<\/option>\n                                    <option value=\"litigation-in-lending-business\">Litigation in lending business<\/option>\n                                    <option value=\"maklerrecht\">Maklerrecht<\/option>\n                                    <option value=\"management-board-members-service-agreements-do-liability\">Management board members&#039; service agreements &amp; D&amp;O liability<\/option>\n                                    <option value=\"mergers-acquisitions\">Mergers &amp; Acquisitions<\/option>\n                                    <option value=\"nationale-und-internationale-anlagenbauvertraege\">Nationale und internationale Anlagenbauvertr\u00e4ge<\/option>\n                                    <option value=\"notariat\">Notariat<\/option>\n                                    <option value=\"payment-transactions-fees\">Payment transactions &amp; fees<\/option>\n                                    <option value=\"real-estate\">Real Estate<\/option>\n                                    <option value=\"regressverfahren-fuer-versicherungsunternehmen\">Regressverfahren f\u00fcr Versicherungsunternehmen<\/option>\n                                    <option value=\"restrukturierungs-und-insolvenzverfahren-insolvenzanfechtung\">Restrukturierungs- und Insolvenzverfahren; Insolvenzanfechtung<\/option>\n                                    <option value=\"service-contract-law-do-liability\">Service contract law, D&amp;O liability<\/option>\n                                    <option value=\"sportrecht\">Sportrecht<\/option>\n                                    <option value=\"steuerrechtliche-bezuege\">Steuerrechtliche Bez\u00fcge<\/option>\n                                    <option value=\"vergaberecht\">Vergaberecht<\/option>\n                                    <option value=\"vermittlerrecht-versicherungsrecht\">Vermittlerrecht<\/option>\n                                    <option value=\"versicherungsrecht\">Versicherungsrecht<\/option>\n                                    <option value=\"versicherungsvertragsrecht\">Versicherungsvertragsrecht<\/option>\n                                    <option value=\"wirtschafts-und-steuerstrafrecht\">Wirtschafts- und Steuerstrafrecht<\/option>\n                            <\/select>\n\n            <input type=\"text\" id=\"filter-suche\" placeholder=\"Suchen\">\n        <\/div>\n    <\/div>\n\n    <div id=\"anwaelte-resultate\">\n        <div class=\"anwalt-grid\"><\/div>    <\/div>\n    <\/div>\n<p><!--more--><br \/>\n<!-- {\"type\":\"layout\",\"children\":[{\"type\":\"section\",\"props\":{\"class\":\"section-head-blur-white rechtsgebiete_header rh_ohne_bild\",\"height\":\"pixels\",\"height_viewport\":600,\"image_position\":\"center-center\",\"style\":\"default\",\"title_breakpoint\":\"xl\",\"title_position\":\"top-left\",\"title_rotation\":\"left\",\"vertical_align\":\"middle\",\"width\":\"default\"},\"children\":[{\"type\":\"row\",\"children\":[{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\"},\"children\":[{\"type\":\"text\",\"props\":{\"column_breakpoint\":\"m\",\"content\":\"\n\n<h1 class=\\\"h2\\\" style=\\\"text-align: center;\\\">Accounting law<\\\/h1>\",\"margin\":\"default\",\"position\":\"relative\",\"position_top\":\"80\"}}]}]}],\"name\":\"Section: Headerbereich ohne Bild\"},{\"type\":\"section\",\"props\":{\"image_position\":\"center-center\",\"style\":\"default\",\"title_breakpoint\":\"xl\",\"title_position\":\"top-left\",\"title_rotation\":\"left\",\"vertical_align\":\"middle\",\"width\":\"default\"},\"children\":[{\"type\":\"row\",\"children\":[{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\"},\"children\":[{\"type\":\"text\",\"props\":{\"column_breakpoint\":\"m\",\"content\":\"\n\n<div class=\\\"paragraph paragraph--type--container-one-column paragraph--view-mode--default background-white padding-0 gradient-0 spacing-bottom-1\\\">\\n\n\n<div class=\\\"container-fluid\\\">\\n\n\n<div class=\\\"row\\\" data-sticky-container=\\\"\\\">\\n\n\n<div class=\\\"col-xl-10 mx-auto\\\">\\n\n\n<div class=\\\"field field--name-field-content-left field--type-entity-reference-revisions field--label-hidden field__items\\\">\\n\n\n<div class=\\\"paragraph paragraph--type--text paragraph--view-mode--default\\\">\\n\n\n<div class=\\\"clearfix text-formatted field field--name-field-text field--type-text-long field--label-hidden field__item\\\">\\n\n\n<p><span lang=\\\"EN-US\\\">We assist companies in preparing financial statements and in developing balance sheet strategies. This includes advice and assessment of permissible capitalization and valuation options under both commercial and tax law.<\\\/span><span lang=\\\"EN-US\\\"><\\\/span><\\\/p>\\n\n\n<p><span lang=\\\"EN-US\\\">Accounting law also has a cross-sectional function: Issues of accounting law regularly arise in corporate transactions, disputes under corporate law, in potential D&amp;O liability cases or the use of tax advisers and auditors.<\\\/span><span lang=\\\"EN-US\\\"><\\\/span><\\\/p>\\n\n\n<p><span lang=\\\"EN-US\\\">Criminal law on balance sheet offenses is becoming ever-more important. Executive bodies are increasingly accused of balance sheet manipulation - in parts, this is used in an attempt to destabilize companies in the context of takeovers or in competition. We defend management or board in such cases, and develop adequate and effective defense strategies.<\\\/span><span lang=\\\"EN-US\\\"><\\\/span><\\\/p>\\n<\\\/div>\\n<\\\/div>\\n<\\\/div>\\n<\\\/div>\\n<\\\/div>\\n<\\\/div>\\n<\\\/div>\\n\n\n<div class=\\\"paragraph paragraph--type--container-one-column paragraph--view-mode--default background-white padding-1 gradient-0 spacing-bottom-1\\\">\\n\n\n<div class=\\\"container-gradient container-gradient-1\\\"><\\\/div>\\n\n\n<div class=\\\"container-gradient container-gradient-2\\\"><\\\/div>\\n<a id=\\\"\\\" name=\\\"\\\" class=\\\"anchor\\\"><\\\/a>\\n\n\n<div class=\\\"container-fluid\\\">\\n\n\n<div class=\\\"row\\\" data-sticky-container=\\\"\\\">\\n\n\n<div class=\\\"col-xl-10 mx-auto\\\">\\n\n\n<div class=\\\"field field--name-field-content-left field--type-entity-reference-revisions field--label-hidden field__items\\\">\\n\n\n<div class=\\\"paragraph paragraph--type--lawyer-grid paragraph--view-mode--default\\\"><\\\/div>\\n<\\\/div>\\n<\\\/div>\\n<\\\/div>\\n<\\\/div>\\n<\\\/div>\",\"margin\":\"default\"}}]}]}]},{\"type\":\"section\",\"props\":{\"image_position\":\"center-center\",\"style\":\"default\",\"title_breakpoint\":\"xl\",\"title_position\":\"top-left\",\"title_rotation\":\"left\",\"vertical_align\":\"middle\",\"width\":\"default\"},\"children\":[{\"type\":\"row\",\"children\":[{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\"},\"children\":[{\"type\":\"headline\",\"props\":{\"content\":\"<span>Lawyer<\\\/span>\",\"text_align\":\"left\",\"title_element\":\"h3\"}},{\"type\":\"text\",\"props\":{\"column_breakpoint\":\"m\",\"content\":\"[anwaelte]\",\"margin\":\"default\"}}]}]}]}],\"version\":\"4.5.19\"} --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Accounting law We assist companies in preparing financial statements and in developing balance sheet strategies. This includes advice and assessment of permissible capitalization and valuation options under both commercial and tax law. Accounting law also has a cross-sectional function: Issues of accounting law regularly arise in corporate transactions, disputes under corporate law, in potential D&amp;O [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":3368,"menu_order":3,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2928","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/grueter.de\/en\/wp-json\/wp\/v2\/pages\/2928","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/grueter.de\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/grueter.de\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/grueter.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/grueter.de\/en\/wp-json\/wp\/v2\/comments?post=2928"}],"version-history":[{"count":0,"href":"https:\/\/grueter.de\/en\/wp-json\/wp\/v2\/pages\/2928\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/grueter.de\/en\/wp-json\/wp\/v2\/pages\/3368"}],"wp:attachment":[{"href":"https:\/\/grueter.de\/en\/wp-json\/wp\/v2\/media?parent=2928"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}