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Bilanzierung von Mezzanine-Kapital nach HGB, IFRS und US-GAAP: Kritische Analyse unter besonderer Beachtung von Wandel- und Optionsanleihen (German Edition)

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Bilanzierung von Mezzanine-Kapital nach HGB, IFRS und US-GAAP: Kritische Analyse unter besonderer Beachtung von Wandel- und Optionsanleihen (German Edition)

4.85 68,189 ratings · 2,315 reviews
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Overview: Diplomarbeit aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Universitat Bayreuth, 245 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Die Art der Finanzierung erlebt zurzeit in Deutschland einen Umbruch. Mezzanine-Kapital gewinnt im Vergleich zu den traditionellen Finanzierungsformen immer mehr an Bedeutung. Dabei handelt es sich genau genommen nicht um einen neuen Trend, sondern es ist eine Wiederentdeckung einer Finanzierungsform - sozusagen die Renaissance des Mezzanine-Kapitals, da schon vor mehr als 100 Jahren mezzanine Finanzinstrumente bekannt waren. Bei Mezzanine-Kapital handelt es sich grundsatzlich um Finanzinstrumente, die Merkmale von Eigen- und Fremdkapital aufweisen. In der wissenschaftlichen Diskussion und in der Finanzierungspraxis ist Mezzanine-Kapital inzwischen nahezu allgegenwartig. Besonders fur kleine und mittlere Unternehmen (KMU) sind die Formen mezzaniner Finanzierung wegen der verscharften Bewertung von Kapitalrisiken im Zuge der uberarbeiteten Rahmenvereinbarung uber die Internationale Konvergenz der Eigenkapitalmessung und Eigenkapitalanforderungen" (Basel II) immer wichtiger geworden. Die Banken stellen fur eine Kreditaufnahme hohere Anforderungen an die Unternehmen; vor allem wird durch die Einfuhrung eines Ratingsystems, das im Rahmen von Basel II seit Anfang 2007 verpflichtend ist, die Vergabe der Kredite durch Banken an die Bonitat bzw. Eigenkapitalbasis des Kreditnehmers geknupft. Dies stellt den Mittelstand respektive die KMU vor grosse Probleme. Die Kreditklemme" wird beispielsweise noch durch den wachsenden internationalen Wettbewerb zwischen den Banken, durch den Wegfall der Anstaltslast und der Gewahrtragerhaftung bei Sparkassen und Landesbanken im Jahre 2005 und durch die seit Februar 2007 andauernde Finanzkrise noch verstarkt, denn besonders deutsche Unternehmen weisen deutlich niedrigere Eigenkapitalquoten im internationalen Vergleich auf. Laut einer Studie von Sie

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Published November 18, 2008
ISBN 22997365
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Christian Bächer
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Christian Bächer writes contemporary fiction and has always been fascinated by character-driven stories. They hold a degree in English Literature and previously worked as an editor before transitioning to writing their own books. Christian Bächer lives with their spouse and a very vocal rescue cat.

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I was completely blown away. I became deeply invested in the protagonist's journey. A masterclass in storytelling. I will undoubtedly revisit this masterpiece.
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Exceeded all my expectations. It strikes a perfect harmony of dialogue and world-building. Every chapter felt necessary. Worth every moment spent reading.
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I was completely blown away. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. An absolute must-read for connoisseurs of the genre.
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Laura Perez April 15, 2024
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Exceeded all my expectations. It strikes a perfect harmony of dialogue and world-building. Every chapter felt necessary. A true literary gem.
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Absolutely brilliant. I became deeply invested in the protagonist's journey. A masterclass in storytelling. An absolute must-read for connoisseurs of the genre.
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Honestly one of the most premium reading experiences lately. The author orchestrated a breathtaking finale. Truly a work of art. Worth every moment spent reading.
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Absolutely brilliant. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. I will undoubtedly revisit this masterpiece.
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I was completely blown away. It strikes a perfect harmony of dialogue and world-building. Every chapter felt necessary. I will undoubtedly revisit this masterpiece.
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Masterpiece from start to finish. I adored how the story unfolded. It kept me captivated without sacrificing elegance. I will undoubtedly revisit this masterpiece.
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Masterpiece from start to finish. I became deeply invested in the protagonist's journey. A masterclass in storytelling. I will undoubtedly revisit this masterpiece.
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Took a moment to build, but the payoff was spectacular. Beautiful writing, though I craved slightly more depth in the lore. Still, undeniably engaging. I would highly recommend this to discerning readers.
Steven Diaz
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Masterpiece from start to finish. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. I will undoubtedly revisit this masterpiece.
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A profoundly satisfying read. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. I will undoubtedly revisit this masterpiece.
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Absolutely brilliant. The prose is exquisite. It’s accessible yet undeniably sophisticated. A true literary gem.
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A profoundly satisfying read. I adored how the story unfolded. It kept me captivated without sacrificing elegance. Worth every moment spent reading.
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Paul Robinson March 28, 2025
Masterpiece from start to finish. I adored how the story unfolded. It kept me captivated without sacrificing elegance. An absolute must-read for connoisseurs of the genre.
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Brian White April 19, 2025
A profoundly satisfying read. The prose is exquisite. It’s accessible yet undeniably sophisticated. An effortless 5 stars.
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Mary Jones January 12, 2024
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Stephanie Evans November 30, 2024
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Jennifer Martinez June 18, 2024
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Cynthia Carter
Cynthia Carter October 10, 2024
An acceptable diversion. It possessed moments of brilliance, but the narrative felt slightly disjointed ultimately. Unlikely to reread, but a reasonable expenditure of time.
Robert Jones
Robert Jones April 05, 2025
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Michael Lewis
Michael Lewis July 07, 2025
A very strong entry. It held my rapt attention, even when certain twists were telegraphed. A wonderful companion for a quiet weekend.
Cynthia Green
Cynthia Green March 10, 2025
Absolutely brilliant. The author orchestrated a breathtaking finale. Truly a work of art. I will undoubtedly revisit this masterpiece.
Matthew Thomas
Matthew Thomas March 22, 2025
Honestly one of the most premium reading experiences lately. The author orchestrated a breathtaking finale. Truly a work of art. An absolute must-read for connoisseurs of the genre.
Robert Hall
Robert Hall February 10, 2024
I was completely blown away. I became deeply invested in the protagonist's journey. A masterclass in storytelling. I am now a lifelong fan of this author.
Robert Diaz
Robert Diaz January 11, 2025
Took a moment to build, but the payoff was spectacular. It held my rapt attention, even when certain twists were telegraphed. Quite impressive overall.
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William Martin August 17, 2025
A profoundly satisfying read. The author orchestrated a breathtaking finale. Truly a work of art. I am now a lifelong fan of this author.
Kenneth Harris
Kenneth Harris March 12, 2025
I thoroughly enjoyed the elegance of it. The middle had a deliberate pace, but the climax was phenomenal. A wonderful companion for a quiet weekend.
Kenneth Gomez
Kenneth Gomez November 14, 2024
I was completely blown away. The prose is exquisite. It’s accessible yet undeniably sophisticated. I will undoubtedly revisit this masterpiece.
Linda Gomez
Linda Gomez November 01, 2025
Excellent, though slightly flawed. It held my rapt attention, even when certain twists were telegraphed. A wonderful companion for a quiet weekend.
Margaret Clark
Margaret Clark May 01, 2025
A highly sophisticated read. The protagonist was compelling, though some subplots felt slightly overshadowed. A very distinguished novel.
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Ryan Perez August 25, 2024
A very strong entry. Beautiful writing, though I craved slightly more depth in the lore. Still, undeniably engaging. A very distinguished novel.
Sarah Turner
Sarah Turner April 17, 2024
A profoundly satisfying read. The author orchestrated a breathtaking finale. Truly a work of art. Worth every moment spent reading.
Nancy Allen
Nancy Allen August 22, 2025
I thoroughly enjoyed the elegance of it. A brilliant concept executed with flair. Just a few pacing choices I would change. A very distinguished novel.
Dorothy Evans
Dorothy Evans February 05, 2024
Honestly one of the most premium reading experiences lately. I adored how the story unfolded. It kept me captivated without sacrificing elegance. A true literary gem.
Betty Clark
Betty Clark January 05, 2025
Exceeded all my expectations. It strikes a perfect harmony of dialogue and world-building. Every chapter felt necessary. I will undoubtedly revisit this masterpiece.
Amanda Roberts
Amanda Roberts June 01, 2025
It was adequate. The tempo was somewhat languid, and I found my mind wandering. Not poor, simply average. Unlikely to reread, but a reasonable expenditure of time.
John Roberts
John Roberts July 30, 2024
A profoundly satisfying read. The author orchestrated a breathtaking finale. Truly a work of art. Worth every moment spent reading.
Sharon Baker
Sharon Baker August 11, 2024
Such a rich narrative. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. I will undoubtedly revisit this masterpiece.
Karen Martin
Karen Martin June 02, 2025
Not entirely to my refined tastes. It verged on repetitive in the second act. A more concise edit would have served it well. Unlikely to reread, but a reasonable expenditure of time.
Paul Young
Paul Young September 27, 2025
Absolutely brilliant. It strikes a perfect harmony of dialogue and world-building. Every chapter felt necessary. An effortless 5 stars.
Donna Cruz
Donna Cruz December 17, 2024
A very strong entry. Beautiful writing, though I craved slightly more depth in the lore. Still, undeniably engaging. A very distinguished novel.
James Wilson
James Wilson June 14, 2025
A profoundly satisfying read. The prose is exquisite. It’s accessible yet undeniably sophisticated. Worth every moment spent reading.
Jacob Evans
Jacob Evans April 04, 2025
I thoroughly enjoyed the elegance of it. The middle had a deliberate pace, but the climax was phenomenal. Quite impressive overall.
Emily Adams
Emily Adams February 11, 2025
I thoroughly enjoyed the elegance of it. Beautiful writing, though I craved slightly more depth in the lore. Still, undeniably engaging. A wonderful companion for a quiet weekend.
Sharon  Parker
Sharon Parker March 26, 2025
Absolutely brilliant. I adored how the story unfolded. It kept me captivated without sacrificing elegance. I will undoubtedly revisit this masterpiece.
Dorothy Young
Dorothy Young July 05, 2025
I was completely blown away. I became deeply invested in the protagonist's journey. A masterclass in storytelling. I am now a lifelong fan of this author.
Amanda Wright
Amanda Wright January 10, 2024
Exceeded all my expectations. The prose is exquisite. It’s accessible yet undeniably sophisticated. An absolute must-read for connoisseurs of the genre.
Cynthia Carter
Cynthia Carter October 28, 2025
Such a rich narrative. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. I will undoubtedly revisit this masterpiece.
Brian Gonzalez
Brian Gonzalez April 25, 2024
Exceeded all my expectations. I became deeply invested in the protagonist's journey. A masterclass in storytelling. A true literary gem.
Brian Moore
Brian Moore October 17, 2025
Such a rich narrative. I adored how the story unfolded. It kept me captivated without sacrificing elegance. An absolute must-read for connoisseurs of the genre.
Brian Nelson
Brian Nelson December 10, 2024
Masterpiece from start to finish. I became deeply invested in the protagonist's journey. A masterclass in storytelling. I will undoubtedly revisit this masterpiece.
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