Zur Abgrenzung zwischen Eigenkapital- und Schuldinstrumenten : neue Vorschläge des IASB im Dicussion Paper DP/2018/1 "Financial Instruments with Characteristics of Equity"
Year of publication: |
01.08.18
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Authors: | Schmidt, Martin |
Published in: |
WPg : Kompetenz schafft Vertrauen. - Düsseldorf : IdW-Verl., ISSN 0340-9031, ZDB-ID 202848-7. - Vol. 71.2018, 15 (1.8.), p. 942-950
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Subject: | DP/2018/1 | Finanzinstrument | Eigenkapital | Fremdkapital | IAS 32 |
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