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Bankbilanzierung Und Bankprüfung

Bankbilanzierung Und Bankprüfung

          
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About the Book

Deutlicher denn je wird vor oem Hinterrrrund der anhaltenden Schulden- krise einer steic;enden Zahl von Problemlandern. ji.1ngster FinbrUche auf hochentwicl{elten Aktienmiirl{ten wie atlch der kontinuierlichen Ah- schwachung cler Leitwahrun[ der westlichen Welt ersichtlich. daB oer llankensektor als tech nische Basis fUr die A bwicklunf, der meisten mone- taren Transaktionen einer hohen Belastungsprobe unterworfen ist. Die zunehmende. schon seit langern Lander£"renzen ilbersprinp;ende Nachfrage nach rnarktbedingt immer verfeinerteren Bankdienstleistungen erfordert dariiber hinallse-ehend ein erh6htes MaB an internationaler FlexilJilitiit irn Einsatz neuer Finanzierung-sinstrumente. Die Suche nach unter anderem vergleichsweise kostengOnstiGeren llefinan- zierung-sm6glichkeiten maB" dabei vielfach auch Zll risikoreicheren unc je- denfalls komplexeren Innovationen auf den Finanzmarkten fUhren. bei de- ren Beurteilung als Grundlagen allgemeine handelsGesetzliche Normen. be- sondere bankrechtliche Vorschriften und bankenaufsichtsrechtliche Sonder- bestimmungen dienen. Hierbei kann es fallweise durchalls schwierif'" sein. derartige Novitaten an standardisierten bzw. frei vereinbarten Kontrakten eincieutig rechtlich. wirtschaftlich und bilanziell zuzuordnen. Fine besondere FJedeutunf" kommt hierbei der Bankbilanzrichtlinie oer Eu- ropa ischen Gemeinschaft zu. die den europa ischen Bankenmarkt in p, 'ewis- sem Umfanr, harmonisieren solI und insoweit eine branchenspezifische Er- ganzung zu den bereits bestehencen EG-einheitlichen Rechnungsleffunrs- vorschriften fur Kapitalr.esellschaften darstellt. Diese stehen unter dem Gesichtspunkt der Vermittlunrr eines den tatsachlichen Verhiiltnissen ent- sprechenden Bildes der Verm6gens-. Finanz- und Ertragsla;e der Kapital- gesellschaft. wobei dem Anhang als wesentliche formelle und materielle Erweiterung des Jahresabschlusses eine besondere Bedeutung zukommt.


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Product Details
  • ISBN-13: 9783409147231
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: Softcover Reprint of the Origi ed.
  • Language: German
  • Returnable: Y
  • Spine Width: 10 mm
  • Width: 170 mm
  • ISBN-10: 3409147233
  • Publisher Date: 01 Jan 1988
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 191
  • Series Title: German
  • Weight: 313 gr


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