Entwicklung des Handelsbestands von Wertpapieren nach IFRS: Theoretischer Vergleich mit dem HGB und empirische Analyse der DAX Unternehmen (German Edition) Book PDF, ePub eBook

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Book Descriptions:
Studienarbeit aus dem Jahr 2010 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Helmut-Schmidt-Universität - Universität der Bundeswehr Hamburg, Sprache: Deutsch, Abstract: Diese Seminararbeit beschreibt die theoretischen Grundlagen der Bilanzierung von Finanzinstrumenten des Handelsbestands nach den internationalen Rechnungslegungsstandards des IASB und nach dem deutschen Handelsgesetz. Des Weiteren sollen die wesentlichen Unterschiede der beiden, sich durch das BilMoG angenäherten, Rechnungslegungswelten skizziert werden und zum Abschluss des theoretischen Teils soll die geäußerte Kritik an der „erfolgswirksamen Bewertung zum beizulegenden Zeitwert“ im Zusammenhang mit der Finanzmarktkrise kurz dargestellt werden. Den abschließenden Teil dieser Arbeit bildet die empirische Analyse der Unternehmen des DAX bezüglich ihres Handelsbestands von Wertpapieren (held-for-trading).

Entwicklung des Handelsbestands von Wertpapieren nach IFRS: Theoretischer Vergleich mit dem HGB und empirische Analyse der DAX Unternehmen (German Edition) by Thomas Lissner, Benjamin Spohn

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