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Derivative Finanzinstrumente Bei Kreditinstituten: Bilanzierung Und Bewertung Nach Dem Handelsgesetzbuch
Paperback
Series: Business, Economics, and Law
Investing & FinanceGeneral Law
ISBN13: 9783658082987
Publisher: Springer Gabler
Published: Dec 18 2014
Pages: 90
Weight: 0.33
Height: 0.25 Width: 5.83 Depth: 8.27
Language: German
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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