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This book brings together papers on the determinants and consequences of foreign direct investment (FDI) in the real and financial sectors of industrial countries. It sheds new light on the determinants of FDI, in particular the role of governmental incentives. Another main topic of this volume is the role of FDI in the east European accession countries. It provides insights into the question of whether EU enlargement will have consequences for capital flows into those countries. Since the start of European monetary union the discussion on cross-border mergers in the European banking industry has intensified. The final part of the book contains contributions to this debate. ![]() Free Download Forderungsbilanzierung von Kreditinstituten: Kritische Analyse von HGB-, US GAAP-, IAS-Vorschriften und fair value model By Caroline Sittmann-Haury (auth.) 2003 | 276 Pages | ISBN: 3824477874 | PDF | 26 MB Forderungen stellen den dominierenden Aktivposten in einer Bankbilanz dar, so dass eine adäquate Bilanzierung entscheidend für die Aussagekraft des Jahresabschlusses ist. Während die Bilanzierung von Forderungen in Deutschland durch das Anschaffungskostenprinzip geprägt ist, wird auf internationaler Ebene die Bilanzierung zum fair value diskutiert. Caroline Sittmann-Haury erörtert die geltenden Vorschriften zur Forderungsbilanzierung nach HGB, US GAAP und IAS, die Ansatz-, Bewertungs- und Offenlegungsvorschriften sowie die Abbildung von Sicherungsgeschäften umfassen. 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For the residents of Beirut, urban planning could hold promise: a new spatial order could bring a peaceful future. But with unclear state structures and outsourced public processes, urban planning has instead become a contest between religious-political organizations and profit-seeking developers. 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