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Publizittsverhalten deutscher Bankkonzerne

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Springer Nature
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N/A
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0
GTIN
9783824465774
Condition
New
Product Description

Mit Inkrafttreten des Bankbilanzrichtlinie-Gesetzes haben sich fundamentale Vernderungen fr die Konzernrechnungslegung von Kreditinstituten ergeben. Ingo Ernsting analysiert die praktische Umsetzung der neuen Vorschriften bei deutschen Bankkonzernen sowie Bestimmungsfaktoren fr das ermittelte Publizittsverhalten. Der Autor stellt neben Schwachstellen in der Anhangberichterstattung auch Beispiele fr die Erfllung von Anhangangabepflichten und fr die Ergnzung des Jahresabschlusses um freiwillige Angaben dar. Konsequenzen, die sich aus der Internationalisierung der Rechnungslegung (IAS-Abschlu) fr Bankkonzerne ergeben, werden aufgezeigt.

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