Code: 06812949
Bilanzpolitische Spielräume
by Christian Knoblauch
In diesem Buch wird dargestellt, was ein hybrides Finanzinstrument ist, wie es nach IFRS zu behandeln ist und welche bilanzpolitischen Spielräume bei der Anwendung der IFRS auf diese Instrumente existieren. Nach der allgemeinen Be ... more
- Language:
German - Binding: Paperback
- Number of pages: 68
Publisher: VDM Verlag Dr. Müller, 2008
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Book synopsis
In diesem Buch wird dargestellt, was ein hybrides Finanzinstrument ist, wie es nach IFRS zu behandeln ist und welche bilanzpolitischen Spielräume bei der Anwendung der IFRS auf diese Instrumente existieren. Nach der allgemeinen Begriffsbestimmung, der Darstellung der Regelungen in IAS 39 und der Ausarbeitung dabei möglicher bilanzpolitischer Spielräume wird anhand eines ausgewählten hybriden Finanzinstruments, einer Wandelanleihe, zum einen die Anwendung dieser Regelungen verdeutlicht und zum anderen werden explizit die bilanzpolitischen Spielräume dargestellt und quantifiziert.
Book details
Book category Books in German Sozialwissenschaften, Recht, Wirtschaft Wirtschaft Internationale Wirtschaft
49.49 €
- Full title: Bilanzpolitische Spielräume
- Subtitle: bei der Bilanzierung von hybridenFinanzinstrumenten nach IFRS
- Author: Christian Knoblauch
- Language: German
- Binding: Paperback
- Number of pages: 68
- EAN: 9783639032550
- ID: 06812949
- Publisher: VDM Verlag Dr. Müller
- Weight: 118 g
- Dimensions: 4 × 151 × 7 mm
- Published: 2008
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