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- DescriptionThe objective of this work is the determination of the extent and presentation of information about hybrid financing instruments in annual financial statements pursuant to the German Commercial Code (HBG) and the IFRS. This work lies at the intersection of contract law, corporate law, insolvency law and the law on accounting (law on financial reporting).
- Author BiographyAndreas Hoerning, Humboldt-Universitat zu Berlin.
- Author(s)Andreas Hoerning
- PublisherWalter de Gruyter
- Date of Publication19/08/2011
- SubjectNational Law: Professional
- Series TitleSchriften Zum Europ Ischen Und Internationalen Privat-, Bank
- Series Part/Volume Number41
- Country of PublicationGermany
- ImprintWalter de Gruyter
- Content Noteblack & white illustrations
- Weight506 g
- Format DetailsSewn,Cloth over boards
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