Bilanzierung von Finanzderivaten nach HGB, EStG, IAS und US-GAAP

Henner Böttcher and Norbert Seeger

No 38, Frankfurt School - Working Paper Series from Frankfurt School of Finance and Management

Keywords: Available-for-sale; Bilanzierung; Besteuerung; Cash-Flow-Hedge; Credit-Default-Swaps; Fair-Value-Hedge; Fair Presentation; Finanzinstrumente; Foreign-Currency-Hedge; Hedge-Accounting; Held-to-maturity; Held-for-Trading; Impairment-Test; Markt-to-market; Marktwert; Neubewetungsmethode; Optionsprämie; Zinsswap (search for similar items in EconPapers)
Date: 2003
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Citations: View citations in EconPapers (10)

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Persistent link: https://EconPapers.repec.org/RePEc:zbw:fsfmwp:38

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