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Derivative Finanzinstrumente bei Kreditinstituten: Bilanzierung und Bewertung nach dem Handelsgesetzbuch
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Barnes and Noble
Derivative Finanzinstrumente bei Kreditinstituten: Bilanzierung und Bewertung nach dem Handelsgesetzbuch
Current price: $59.99
Barnes and Noble
Derivative Finanzinstrumente bei Kreditinstituten: Bilanzierung und Bewertung nach dem Handelsgesetzbuch
Current price: $59.99
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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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