Bilanzierung von Finanzinstrumenten mit Merkmalen von Eigenkapital beim Emittenten : IASB Exposure Draft 2023/5
Year of publication: |
2024
|
---|---|
Authors: | Sopp, Guido ; Bura, Iryna ; Schwarzäugl, Ingrid |
Published in: |
IRZ : Zeitschrift für internationale Rechnungslegung. - München : C.H. Beck Vahlen, ISSN 1862-5533, ZDB-ID 2235588-1. - Vol. 19.2024, 3, p. 119-126
|
Subject: | IASB/ED/2023/5 | IAS 32/IAS 1/IFRS 7 | Financial Instruments with Characteristics of Equity (FICE) | Eigenkapital | Fremdkapital |
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