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Financial Futures im Jahresabschlu deutscher Kreditinstitute

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Product Details

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783824403301
Condition
New
Product Description

Financial Futures sind ebenso faszinierende wie komplexe Finanzinstrumente. Sie stellen den Bilanzierenden aufgrund fehlender Rechnungslegungsvorschriften, spezifischer Kontraktausstattungen und bestehender Meinungsdivergenzen in Bilanzierungs- und Bewertungsfragen vor Probleme. Dieses Buch befat sich eingehend mit Fragen der Bilanzierung, Bewertung und Publizierung von Financial Futures im Jahresabschlu. Christof Werner Anstett arbeitet die Wesensmerkmale und Besonderheiten der Futures heraus und stellt die notwendigen Grundstze ordnungsgemer Buchfhrung dar. Darauf aufbauend wird die Abbildung der Future-Kontrakte und der Margin-Zahlungen in der Bilanz aufgefhrt. Im Mittelpunkt steht dabei die Frage, ob und unter welchen Voraussetzungen Sicherungsgeschfte unterschiedlich zu den Spekulationsgeschften Eingang in die Bilanz finden. Zahlreiche Beispiele und Abbildungen, kleinere Fallstudien und aktuelle Bezge veranschaulichen die Ausfhrungen.

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