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Die Rechnungslegung von Finanzderivaten bei Banken in Deutschland, Japan und USA

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Brand
Springer Nature
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N/A
Part Number
0
GTIN
9783824472611
Condition
New
Product Description

Vertreter von Wissenschaft und Praxis kritisieren in zunehmendem Mae die unzureichenden gesetzlichen Vorschriften zur handelsrechtlichen Rechnungslegung von derivativen Finanzinstrumenten bei Banken in Deutschland. Anhand eines internationalen Vergleichs der Vorschriften von Deutschland, Japan und den USA weist Liane Schirmer nach, dass sich die deutschen Vorschriften zusehends von der Weiterentwicklung der internationalen Rechnungslegungsstandards abkoppeln. Die Autorin unterzieht die Vergleichsergebnisse einer kriteriengesttzten Wertung aus Anteilseigner- und Glubigersicht und pldiert fr die Einfhrung der Fair-Value-Rechnungslegung von Finanzderivaten bei deutschen Banken de lege ferenda.

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