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Accounting Financial Instruments / Rechnungslegung von Finanzinstrumenten IFRS/HGB: Bilinguale Ausgabe englisch / deutsch

Accounting Financial Instruments / Rechnungslegung von Finanzinstrumenten IFRS/HGB: Bilinguale Ausgabe englisch / deutsch


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About the Book

Die (internationale) Rechnungslegung von Finanzinstrumenten hat in der Zwischenzeit eine Komplexitat angenommen, die man so bisher unter HGB nicht kannte. Dies liegt u.a. an der in der IFRS-Welt starker als nach HGB verankerten Fair-Value-Bewertung von Finanzinstrumenten. Insbesondere in Zeiten einer Finanzkrise rucken daher auch verstarkt Bewertungsfragen in den Fokus der Bilanzierung. Zudem werden in der Rechnungslegung immer mehr englische Fachbegriffe verwandt. Die Grunde hierfur sind, dass sowohl die Originalgesetzestexte der internationalen Rechungslegung (IFRS) als auch viele Fachbegriffe aus dem Finanzsektor englisch sind. Diese Fachsprache kann man sich in der Regel – mangels Angebot - nicht zielgerichtet durch z.B. Sprachkurse oder aber Selbststudium anhand von Buchern aneignen. Ziel des vorliegenden Buches ist es daher, einen Leitfaden - sowohl fur Banken als auch Nicht-Banken - sowohl in bilanziell fachlicher als auch englisch sprachlicher Hinsicht anzubieten. Aus fachlicher Sicht wurde die Thematik zwei geteilt strukturiert. Teil eins beschaftigt sich mit der Abbildung der Vollstandigkeit des gesamten Rechnungslegungssystems. Bewertungsfragen werden im Uberblick dargestellt, der Schwerpunkt liegt hier auf IFRS-Ansatz- und Ausweisthemen sowie einem HGB-Uberblick. Teil zwei hingegen beschaftigt sich detaillierter und ausschließlich mit IFRS-Bewertungsfragen. Aus englisch sprachlicher Sicht ist das Buch im parallel Modus aufgebaut. Auf der linken Seite ist der Fachtext in Englisch abgedruckt, auf der rechten Seite befindet sich dazu die entsprechende deutsche Ubersetzung. Zudem befindet sich in der Mitte des Buches eine Fachvokabelliste. Weitere Merkmale des Buches elektronisches Nachschlagewerk, eine Vielzahl von Ubungsaufgaben mit Losungen, ca. 100 Abbildungen, ca. 600 Seiten, Zitate der wesentlichen Gesetzesquellen, kommentiertes Literaturverzeichnis sowie nutzliche Internet-Links.


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Product Details
  • ISBN-13: 9783837086584
  • Publisher: Books on Demand Gmbh
  • Binding: Hardcover
  • Language: English;German
  • ISBN-10: 3837086585
  • Publisher Date: 11/26/2009
  • Height: 226 mm
  • Weight: 47 gr


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Accounting Financial Instruments / Rechnungslegung von Finanzinstrumenten IFRS/HGB: Bilinguale Ausgabe englisch / deutsch
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Accounting Financial Instruments / Rechnungslegung von Finanzinstrumenten IFRS/HGB: Bilinguale Ausgabe englisch / deutsch
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