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De Gruyter Bankbilanzrechtsentwicklung der Finanzinstrumente: 44 (Schriften zum Europäischen und Internationalen Privat-, Bank- und Wirtschaftsrecht, 44)

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Description

Diese Arbeit setzt sich mit der Bilanzierung von Finanzinstrumenten, insb. von Credit Default Swaps in der Bankbilanz, auseinander und greift die Entwicklungen durch das Bilanzrechtsmodernisierungsgesetz (BilMoG) sowie die Reformansätze der International Financial Reporting Standards (IFRS) auf. Dabei werden diese Bilanzregime vor dem Corporate Governance-Hintergrund divergierender Informationsnutzen von Bilanzadressaten verglichen. About the Author Moritz Johannes Mühling, Humboldt-Universität zu Berlin.

Product Specifications

Format
hardcover
Domain
Amazon UK
Release Date
10 November 2017
Listed Since
05 December 2012

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