Hybrides Kapital im Jahresabschluss : : Zugleich zum Begriff des Eigenkapitals in Insolvenzrecht, Bankaufsichtsrecht und Ratingmethodik / / Andreas Hoerning.
This book deals with the presentation of hybrid financial instruments in financial statements (IFRS and German accounting rules/HGB). It is situated at the interface between different fields of law: contracts, company law, insolvency law, and accounting law. In addition, it contains comparisons to b...
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| Superior document: | Title is part of eBook package: De Gruyter DGBA Law - 2000 - 2014 |
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| VerfasserIn: | |
| Place / Publishing House: | Berlin ;, Boston : : De Gruyter, , [2011] ©2011 |
| Year of Publication: | 2011 |
| Language: | German |
| Series: | Schriften zum Europäischen und Internationalen Privat-, Bank- und Wirtschaftsrecht ;
41 |
| Online Access: | |
| Physical Description: | 1 online resource (234 p.) |
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