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Derivatepublizitt von Kreditinstituten im Kontext wirtschaftlicher Stabilitt

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Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783824465873
Condition
New
Product Description

Aus dem Eigenschafts- und Funktionsprofil derivativer Finanzinstrumente knnen sowohl auf einzelwirtschaftlicher Ebene als auch auf der Ebene der Finanzmrkte und des Finanzsystems ambivalente Stabilittswirkungen resultieren. Volker Fitzner erlutert die handelsrechtlich erforderliche Berichterstattung von Kreditinstituten ber derivative Finanzinstrumente. Der Autor erarbeitet die Rolle der externen Rechnungslegung in bezug auf die Risikobegrenzung und gelangt unter Einbeziehung bankinterner und bankaufsichtsrechtlicher Aspekte zur Festlegung von Ausgestaltungsmerkmalen einer stabilittsorientierten, international vergleichbaren Derivatepublizitt.

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