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Derivative Finanzinstrumente bei Kreditinstituten
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Product Details
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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