Hybrides Kapital Im Jahresabschluss: Zugleich Zum Begriff Des Eigenkapitals in Insolvenzrecht, Bankaufsichtsrecht Und Ratingmethodik

Author:   Andreas Hoerning
Publisher:   Walter de Gruyter
Volume:   41
ISBN:  

9783119167635


Pages:   234
Publication Date:   29 August 2011
Format:   Mixed media product
Availability:   Available To Order   Availability explained
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Hybrides Kapital Im Jahresabschluss: Zugleich Zum Begriff Des Eigenkapitals in Insolvenzrecht, Bankaufsichtsrecht Und Ratingmethodik


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Overview

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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Author:   Andreas Hoerning
Publisher:   Walter de Gruyter
Imprint:   Walter de Gruyter
Volume:   41
ISBN:  

9783119167635


ISBN 10:   3119167630
Pages:   234
Publication Date:   29 August 2011
Audience:   General/trade ,  General
Format:   Mixed media product
Publisher's Status:   Active
Availability:   Available To Order   Availability explained
We have confirmation that this item is in stock with the supplier. It will be ordered in for you and dispatched immediately.

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Andreas Hoerning, Humboldt-Universitat zu Berlin.

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