Hybrides Kapital im Jahresabschluss : Zugleich zum Begriff des Eigenkapitals in Insolvenzrecht, Bankaufsichtsrecht und Ratingmethodik /

The objective of this work is the determination of the extent and presentation of information about hybrid financing instruments in annual financial statements pursuant to the German Commercial Code (HBG) and the IFRS. This work lies at the intersection of contract law, corporate law, insolvency law...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Hoerning, Andreas
Formato: Electrónico eBook
Idioma:Alemán
Publicado: Berlin ; Boston : De Gruyter, 2011.
Colección:Schriften zum europäischen und internationalen Privat-, Bank- und Wirtschaftsrecht ; Bd. 41.
Temas:
Financial services industry > Europe.
Banks and banking > Europe.
Banking law > Europe.
Services financiers > Europe.
LAW > Administrative Law & Regulatory Practice.
Banking law
Banks and banking
Financial services industry
Jahresabschluss
Hybride Finanzierung
International Financial Reporting Standards
Europe
Acceso en línea:Texto completo
Descripción
Sumario:The objective of this work is the determination of the extent and presentation of information about hybrid financing instruments in annual financial statements pursuant to the German Commercial Code (HBG) and the IFRS. This work lies at the intersection of contract law, corporate law, insolvency law and the law on accounting (law on financial reporting).
Descripción Física:1 online resource (xxiii, 234 pages) : illustrations
Bibliografía:Includes bibliographical references and index.
ISBN:9783110261509
3110261502

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