Verbriefungszweckgesellschaften in der konzernbilanz.
Special purpose entities as vehicles for securitizing assets have taken on considerable importance. BilMoG revised the regulation of the requirement for firms to issue a consolidated balance sheet as specified in 290 HGB The model of uniform management was stricken in favor of an expansion of the co...
Clasificación: | Libro Electrónico |
---|---|
Autor principal: | |
Formato: | Electrónico eBook |
Idioma: | Inglés |
Publicado: |
Berlin :
De Gruyter,
2013.
|
Colección: | Schriften zum europäischen und internationalen Privat-, Bank- und Wirtschaftsrecht.
|
Temas: | |
Acceso en línea: | Texto completo |
Sumario: | Special purpose entities as vehicles for securitizing assets have taken on considerable importance. BilMoG revised the regulation of the requirement for firms to issue a consolidated balance sheet as specified in 290 HGB The model of uniform management was stricken in favor of an expansion of the concept of control. This work provides a more detailed examination of the control concept in 290 HGB. |
---|---|
Descripción Física: | 1 online resource. |
ISBN: | 3110336979 9783110336979 |