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De Gruyter Verbriefungszweckgesellschaften in der Konzernbilanz: Das Control-Konzept des § 290 HGB: 49 (Schriften zum Europäischen und Internationalen Privat-, Bank- und Wirtschaftsrecht, 49)

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Description

Infolge der Finanzmarktkrise sah sich der Gesetzgeber mit dem BilMoG zu einer Änderung des Control-Konzeptes nach § 290 HGB veranlasst. Zweckgesellschaften finden nunmehr über einen "Risiken und Chancen"-Ansatz Eingang in den Konzernabschluss. Die Neufassung des Control-Konzeptes birgt eine Vielzahl interessanter Fragestellungen, denen die vorliegende Arbeit anhand von Verbriefungszweckgesellschaften nachgeht. About the Author Marvin Vesper-Gräske, Humboldt-Universität zu Berlin.

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Format
hardcover
Domain
Amazon UK
Release Date
22 November 2017
Listed Since
25 June 2013

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