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Financial Instruments
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Die Bilanzierung von Finanzinstrumenten ist eines der komplexesten Gebiete, die den Anwender nicht selten vor enormen Herausforderungen stellt. Zudem sind Ansatz und Bewertung von finanziellen Vermgenswerten und Verbindlichkeiten nach IAS 39 und IAS 32 in einer globalen Geschftswelt von elementarer Bedeutung. Przise und detailliert vermitteln die Autoren Systematik und Detailtiefe, die das Verstndnis des von Ausnahmen geprgten IAS 39 erleichtern. Auf einer fundierten und aktuellen wissenschaftlichen Grundlage und in Anlehnung an den IFRS-Kommentar (Buschhter/Striegel) bietet das Werk einen przisen berblick ber die Bilanzierungsvorschriften von Finanzinstrumenten.
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