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Bilanzielle Bewertung von Finanzinstrumenten
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Die Finanzmarktkrise und die Aufforderung der G20 und der EU zur Reformierung der internationalen Vorschriften zur Bilanzierung von Finanzinstrumenten hat die Bedeutung dieses Themas deutlich vor Augen gefhrt. Dazu leistet nicht zuletzt die kaum noch zu berblickende Komplexitt der Vorschriften einen erheblichen Beitrag. Farhood Torabian ermglicht einen umfassenden berblick ber die Thematik und verdeutlicht die aktuellen Kritikpunkte wie beispielsweise die prozyklische Wirkung der betreffenden Bilanzierungsvorschriften auf die konjunkturelle Entwicklung. Zudem wird aufgezeigt, welche grundlegenden Mngel die gegenwrtigen Reform immernoch aufweisen.
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