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Erwartete Verluste als Basis künftiger Wertminderungen

  • Accounting & Reporting
  • IFRS Teil 2
  • Published:
Controlling & Management Review Aims and scope

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Ergänzende Studientipps

  • IRFS Foundation (2014): IASB, IFRS Financial Instruments, Project Summary, London.

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  • Bär, M./Gollob, C. (2014): Das neue Wertminderungsmodell für finanzielle Vermögenswerte nach IFRS 9 — Darstellung und praktische Implikationen, in: WPg, 67 (24), S. 1240–1250.

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  • Ganssauge, K./Weller, K. (2016): Künftige Bilanzierung von Forderungen und „contract assets“ nach IFRS, in: WPg, 69 (12), S. 670–676.

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Authors and Affiliations

  1. Frankfurt School of Finance and Management, Frankfurt am Main, Deutschland

    Edgar Löw

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  1. Edgar Löw
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Correspondence to Edgar Löw.

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Löw, E. Erwartete Verluste als Basis künftiger Wertminderungen. Control Manag Rev 61, 39–42 (2017). https://doi.org/10.1007/s12176-017-0006-6

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  • DOI: https://doi.org/10.1007/s12176-017-0006-6

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