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Bilanzierung und Berichterstattung fr Liquidittsrisiken

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Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783658171827
Condition
New
Product Description

Michael Iselborn untersucht, welche normativen Anforderungen an die Bercksichtigung von Liquidittsrisiken in der Bilanzierung und Berichterstattung nach HGB und IFRS zu stellen sind. Hierbei werden sowohl der Einfluss des Marktliquidittsrisikos auf die Bewertung von Finanzinstrumenten als auch die Ausgestaltung der Risikoberichterstattung zu unternehmensbezogenen Liquidittsrisiken analysiert. Da Marktliquidittsrisiko und unternehmensbezogenes Liquidittsrisiko grundlegende Risikofaktoren von Unternehmen darstellen, ist die Entwicklung von Grundstzen zur Bercksichtigung des Liquidittsrisikos in Bilanzierung und Berichterstattung fr eine entscheidungsntzliche Information der Abschlussadressaten unerlsslich.

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