An increasing commercial focus on digital business transformation is leading corporate venture capital (CVC) investors to the challenge of how to deal with this trend. Much research has been conducted on digital business transformation and CVC independently. However, the interaction between the...

Grundlagen derivativer Finanzinstrumente -- Ansatz und Ausweis derivativer Finanzinstrumente -- Bewertung von Derivaten außerhalb einer Bewertungseinheit -- Bilanzierung derivativer Finanzinstrumente als Sicherungsinstrument.