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Derivative Finanzinstrumente bei Kreditinstituten

Derivative Finanzinstrumente bei Kreditinstituten

Daniel Harder

73,35 €
IVA incluido
Disponible
Editorial:
Springer Nature B.V.
Año de edición:
2014
Materia
Macroeconomía
ISBN:
9783658082987
73,35 €
IVA incluido
Disponible

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Sobre IBD

Daniel Harder gibt einen Überblick über die bilanzielle Abbildung derivativer Finanzinstrumente nach dem HGB. Er ermittelt, inwiefern mit Einführung der beiden Vorschriften § 340e Abs. 3 und 4 sowie § 254 eine sachgerechte Darstellung von Derivaten in der externen Rechnungslegung ermöglicht wird und ob diese den Einsatzmöglichkeiten von Derivaten gerecht werden.

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