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The paper presents simultaneous models for accounting policy optimization of stock corporations according to German commercial law. In particular, we illustrate the integration into the optimization models of effective income tax, deferred taxes, remuneration principles for members of management boards and supervisory boards under stock corporation law, parameters for the distribution of profits, and key indicators of the annual financial statements. The models are useful to design optimal financial statements in line with the targets of the company**.

Simultaneous models for accounting policy optimization of stock corporations according to German commercial law