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Derivative Finanzinstrumente bei Kreditinstituten (Instant Digital Access Code Only)
- Edition : 1st, 2014
- Author(s) : Daniel Harder
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Derivative Finanzinstrumente bei Kreditinstituten (Instant Digital Access Code Only)
- ISBN: 9783658082987
- SKU: 260422V
- Format: VitalSource eBook/PDF
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Daniel Harder gibt einen Überblick über die bilanzielle Abbildung derivativer Finanzinstrumente nach dem HGB. Er ermittelt, inwiefern mit Einführung der beiden Vorschriften § 340e Abs. 3 und 4 sowie § 254 eine sachgerechte Darstellung von Derivaten in der externen Rechnungslegung ermöglicht wird und ob diese den Einsatzmöglichkeiten von Derivaten gerecht werden.