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Verbriefungsplattformen nach IFRS

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Brand
Springer Nature
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N/A
Part Number
0
GTIN
9783658061654
Condition
New
Product Description

Seit der Finanzmarktkrise sind Zweckgesellschaften von Verbriefungsplattformen in das ffentliche Bewusstsein gerckt. Etliche Kreditinstitute gerieten in Schieflage, als auerbilanzielle Verbriefungszweckgesellschaften die involvierten Banken massiv belasteten. Vor dem Hintergrund der Finanzkrise verffentlichte das International Accounting Standards Board (IASB) neue Konsolidierungsregeln. Andreas D. Christ untersucht die neuen IFRS-Vorschriften in Anwendung auf komplexe Verbriefungsstrukturen. Die Analyse basiert auf einer standardbergreifenden Betrachtung von control als dem mageblichen Kriterium zur Abgrenzung des Konsolidierungskreises. Zudem zieht der Verfasser Vergleiche zum alten Recht und verdeutlicht, welche Mngel auch die neuen Regelungen aufweisen, denen er eine alternative Lsung gegenberstellt.

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