IBOR reloaded : was bringt die Reform der Zinsbenchmarks in der Bilanzierung?
Jürgen Spanheimer, Dorothée Weides und Bernd Hacker
| Year of publication: |
2020
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|---|---|
| Authors: | Spanheimer, Jürgen ; Weides, Dorothée ; Hacker, Bernd |
| Published in: |
IRZ : Zeitschrift für internationale Rechnungslegung. - München : C.H. Beck Vahlen, ISSN 1862-5533, ZDB-ID 2235588-1. - Vol. 15.2020, 1, p. 5-6
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| Subject: | IBOR-Reform | IBOR (Interbank Offered Rates) | €STR (euro short-term rate) | Hedge Accounting | Finanzinstrumente | Angabepflichten | Bewertungskriterien | IFRS/US-GAAp/HGB |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | German |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012155572