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Aktienoptionsstrategien und Steuerbilanz by Roland Wolf

Aktienoptionsstrategien und Steuerbilanz

Part of the Neue Betriebswirtschaftliche Forschung (NBF) Series


Aktienoptionsstrategien und Steuerbilanz by Roland Wolf

Mit der Eroffnung der Deutschen Terminborse (DTB) im Jahre 1990 wurde in Deutschland die Voraussetzung geschaffen, am international schnell wachsenden Handel mit Finanzderivaten zu partizipieren. Roland Wolf zeigt, dass die steuerrechtliche Bilanzierung die finanziellen Ergebnisse der risikobehafteten Aktienoptionsstrategien begunstigt.

About the Author

Dr. Roland Wolf ist wissenschaftlicher Mitarbeiter von Prof. Dr. Rainer Elschen am Institut fur Unternehmensfuhrung und Unternehmensbesteuerung der Universitat Halle-Wittenberg.

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Book Info

Publication date

13th March 1996


Roland Wolf

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353 pages


Business & management



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