Portfolio Fair Value Hedge Accounting: Entwicklung IAS-konformer und praxistauglicher Buchungsregeln
Year of publication: |
2005
|
---|---|
Authors: | Arnoldi, Roman ; Leopold, Tobias |
Published in: |
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS. - Düsseldorf : Fachmedien Otto Schmidt, ISSN 1617-8084, ZDB-ID 2034821-6. - Vol. 5.2005, 1, p. 22-38
|
Subject: | Derivat | Derivative | Hedging | IFRS | Fair-Value-Bilanzierung | Fair value accounting |
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