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Forderungsbilanzierung von Kreditinstituten

Forderungsbilanzierung von Kreditinstituten

Caroline Sittmann-Haury

84,68 €
IVA incluido
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Editorial:
Springer Nature B.V.
Año de edición:
2003
Materia
Obras de teatro, textos teatrales
ISBN:
9783824477876
84,68 €
IVA incluido
Disponible

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Sobre IBD

Caroline Sittmann-Haury erörtert die geltenden Vorschriften zur Forderungsbilanzierung nach HGB, US GAAP und IAS, die Ansatz-, Bewertungs- und Offenlegungsvorschriften sowie die Abbildung von Sicherungsgeschäften umfassen. Die Würdigung der Bilanzierung zum fair value vor dem Hintergrund der Informationsfunktion und Zahlungsbemessungsfunktion zeigt die Voraussetzungen für Entscheidungsrelevanz und Verlässlichkeit des fair value sowie die noch zu nehmenden Hürden hinsichtlich der Darstellung der Erfolgsauswirkungen.

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