Schadensbezifferung und bilanzielle Berechnung des Vermögensschadens bei dem Tatbestand des Betruges (§ 263 StGB)

»On the Quantification of Fraud Related Loss by Means of National and International Accounting Standards«The doctoral thesis explores the effects of several judgements by the German Federal Constitutional Court on national fraud theory with regard to the quantification of fraud related loss. According to many published opinions in legal theory the scope of quantification is limited to certain cases of fraud, whereas this thesis aims at showing that precise quantification is a general requirement of fraud theory, and it advocates a quantification method based on int. accounting standards (IAS/IFRS).