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Tag Archives: US GAAP

Saldierung von Finanzinstrumenten

By Patricia Bielmann
on 04. 01. 2012

Das International Accounting Standards Board (IASB) hat Mitte Dezember 2011 eine Ergänzung zum “IAS 32 – Financial Instruments: Presentation” veröffentlicht, welche die Voraussetzungen für die Saldierung von Finanzinstrumenten (Offsetting) klarstellt. Was sind die Veränderungen für IFRS-Bilanzierer?

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