Neubeurteilung eingebetteter derivativer Finanzinstrumente : IFRIC D15: Reassessment of Embedded Derivatives
Year of publication: |
2005
|
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Authors: | Roese, Bernd |
Published in: |
WPg : Kompetenz schafft Vertrauen. - Düsseldorf : IdW-Verl., ISSN 0340-9031, ZDB-ID 202848-7. - Vol. 58.2005, 12, p. 656-658
|
Subject: | Derivat | Derivative | IFRS | Fair-Value-Bilanzierung | Fair value accounting |
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