BANKBILANZIERUNG NACH HGB UND IFRS PDF

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Bankbilanzierung nach HGB und IFRS

Mit dem Bilanzrechtsmodernisierungsgesetz und der Finanzkrise wird diese Sonderstellung noch einmal verstarkt, insbesondere hinsichtlich Kreditinstitute haben ihrer besonderen Geschaftstatigkeit und ihrer Sonderstellung in der Volkswirtschaft wegen Vorschriften fur die handelsrechtliche Rechnungslegung anzuwenden, die sich von denen anderer Unternehmungen unterscheiden. Mit dem Bilanzrechtsmodernisierungsgesetz und der Finanzkrise wird diese Sonderstellung noch einmal verstarkt, insbesondere hinsichtlich der Bilanzierung immaterieller Vermogenswerte. Dieses einzigartige Werk hat eine umfassende Erlauterung dieser von Kreditinstituten zu beachtenden Normen auf Einzel- und Konzernabschlussebene zum Ziel. Dabei werden die Einzelnormen vor dem Hintergrund bilanztheoretischer Erwagungen betrachtet und in diese eingebettet. Das Buch ist einerseits fur Studierende an Universitaten und Fachhochschulen etc.

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Bankbilanzierung nach HGB und IFRS - Aktuelle Grundlagen, Entwicklungen und Besonderheiten

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