haku: @author Bieg, H. / yhteensä: 3
viite: 2 / 3
| Tekijä: | Bieg, H. |
| Otsikko: | Auswirkungen der Bilanzrichtlinie der Europäischen Gemeinschaften auf die Einzelabschlüsse von Kreditinstituten. |
| Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1988 : FEB, VOL. 40:2, p. 149-171 |
| Asiasana: | COMPANY REPORTS VALUATION EEC BANKING |
| Kieli: | ger |
| Tiivistelmä: | The transformation of the EEC (European Economic Council) directive on annual accounts will have remarkable effects on the annual accounts of credit institutions. The description of the cash position in the balance sheet will be changed in future because special balance items must be shown by remaining maturity. Future contents of selected balance items will be modified by altered classification criteria. The definition of participating interests as well as the new regulations of off-balance-sheet items are of eminent importance. The information content of the credit institutions' annual account is being increased by the statement of credit risks and the reporting method of sale and repurchase transactions. |
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