[Lang/Weidmuller: Cooperative Societies Act] This standard work provides practically-substantiated advice for the legal practice, without having to refrain from any scientific deepening. As a result, it offers cooperative business enterprises - but also legal advisory agencies, auditing firms and courts - comprehensive and reliable help in all matters of daily practice. The new edition explains the Cooperative Societies Act (GenG), the law regulating the transformation of the German Cooperative Bank (DG Bank-Umwandlungsgesetz) and the Statute of the European Cooperative Society (SCE). The legal amendments brought about through the Euro Introductory Act, the Commercial Law Reform Act, the Insolvency Ordinance, the Law of Obligations Modernisation Act, the Auditor's Ordinance Amendment Act, the Euro Balance Sheet Act as well as the Transparency & Disclosure Law are taken into consideration. The development in the judicial decisions and the literature has been worked in up until the spring of 2005 (and partially beyond). The text of the ordinance pertaining to the Register of Cooperative Societies is reproduced in the appendix. Overviews of the arrangement as well as marginal numbers and a comprehensive subject index facilitate the handling of the commentary.