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Hybrides Kapital im Jahresabschluss (German, Hardcover): Andreas Hoerning Hybrides Kapital im Jahresabschluss (German, Hardcover)
Andreas Hoerning
R2,859 Discovery Miles 28 590
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The 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).

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