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Bankbilanzrechtsentwicklung der Finanzinstrumente
Hardcover
Series: Schriften Zum Europäischen Und Internationalen Privat-, Bank, Book 44
ISBN13: 9783110310719
Publisher: De Gruyter
Published: Jun 18 2013
Pages: 299
Weight: 1.31
Height: 0.69 Width: 6.14 Depth: 9.21
Language: German
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.
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