Verbriefungszweckgesellschaften in der Konzernbilanz : Das Control-Konzept des § 290 HGB
Corporations Financial statements Trusts, Industrial Asset-backed financing Controlling Securities BUSINESS & ECONOMICS sähkökirjat Finance Banking law Wirtschaft
De Gruyter
2013
EISBN 9783110336979
Special purpose entities as vehicles for securitizing assets have taken on considerable importance. BilMoG revised the regulation of the requirement for firms to issue a consolidated balance sheet as specified in § 290 HGB The model of uniform management was stricken in favor of an expansion of the concept of control. This work provides a more detailed examination of the control concept in § 290 HGB.
