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Derivative Finanzinstrumente bei Kreditinstituten

Derivative Finanzinstrumente bei Kreditinstituten

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783658082987
Condition
New
Product Description

Daniel Harder gibt einen berblick ber die bilanzielle Abbildung derivativer Finanzinstrumente nach dem HGB. Er ermittelt, inwiefern mit Einfhrung der beiden Vorschriften 340e Abs. 3 und 4 sowie 254 eine sachgerechte Darstellung von Derivaten in der externen Rechnungslegung ermglicht wird und ob diese den Einsatzmglichkeiten von Derivaten gerecht werden.

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