[Free pdf] Hybrides Kapital im Jahresabschluss (Schriften Zum Europ Ischen Und Internationalen Privat-, Bank) (German Edition)






 |  2011-08-19 | Original language:German | PDF # 1 |  9.41 x.87 x6.46l,.0 | File Name: 3110261499 | 234 pages

||About the Author||Andreas Hoerning, Humboldt-Universitat zu Berlin.

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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