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|a UAMI
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|a Hoerning, Andreas.
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|a Hybrides Kapital im Jahresabschluss :
|b Zugleich zum Begriff des Eigenkapitals in Insolvenzrecht, Bankaufsichtsrecht und Ratingmethodik /
|c Andreas Hoerning.
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|a Berlin ;
|a Boston :
|b De Gruyter,
|c 2011.
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|a 1 online resource (xxiii, 234 pages) :
|b illustrations
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|a text
|b txt
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|a Schriften zum europäischen und internationalen Privat-, Bank- und Wirtschaftsrecht ;
|v Bd. 41
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|a Includes bibliographical references and index.
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|a Print version record.
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|a Inhaltsübersicht; Inhaltsverzeichnis; Abbildungsverzeichnis; Abkürzungsverzeichnis; Einführung; Teil 1. Phänomen: Hybride Finanzierungsinstrumente und ihre Module; Teil 2. Bedeutung: Informationsbedarf über einzelne Module; Teil 3. Abbildung: Module der Finanzierungsinstrumente im Jahresabschluss; Zusammenfassung; Literaturverzeichnis; Verzeichnis der Hybridemissionen; Stichwortverzeichnis.
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|a 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).
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|a eBooks on EBSCOhost
|b EBSCO eBook Subscription Academic Collection - Worldwide
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|a Financial services industry
|z Europe.
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|a Banks and banking
|z Europe.
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|a Banking law
|z Europe.
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|a Services financiers
|z Europe.
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|a LAW
|x Administrative Law & Regulatory Practice.
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|a Banking law
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|a Europe
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|a Jahresabschluss
|2 gnd
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|a Hybride Finanzierung
|2 gnd
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|a International Financial Reporting Standards
|2 gnd
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|i Print version:
|a Hoerning, Andreas.
|t Hybrides Kapital im Jahresabschluss : Zugleich zum Begriff des Eigenkapitals in Insolvenzrecht, Bankaufsichtsrecht und Ratingmethodik.
|d Berlin : De Gruyter, ©2011
|z 9783110261493
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830 |
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|a Schriften zum europäischen und internationalen Privat-, Bank- und Wirtschaftsrecht ;
|v Bd. 41.
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856 |
4 |
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|z Texto completo
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