@article{HackerSpanheimerWeides2020, author = {Hacker, Bernd and Spanheimer, J{\"u}rgen and Weides, Dorothee}, title = {Neue Hedge-Accounting-Vorschriften im Vorfeld der IBOR-Reform - {\"A}nderungen an IFRS 9, IAS 39 und IFRS 7}, series = {KoR - Zeitschrift f{\"u}r internationale und kapitalmarktorientierte Rechnungslegung (KoR)}, volume = {20}, journal = {KoR - Zeitschrift f{\"u}r internationale und kapitalmarktorientierte Rechnungslegung (KoR)}, number = {3}, publisher = {Beck}, address = {M{\"u}nchen}, pages = {113 -- 119}, year = {2020}, language = {de} } @article{HackerSpanheimerWeides2020, author = {Hacker, Bernd and Spanheimer, J{\"u}rgen and Weides, Dorothee}, title = {IBOR reloaded - Was bringt die Reform der Zinsbenchmarks in der Bilanzierung}, series = {Zeitschrift f{\"u}r Internationale Rechnungslegung - IRZ}, volume = {15}, journal = {Zeitschrift f{\"u}r Internationale Rechnungslegung - IRZ}, number = {1}, publisher = {Beck}, address = {M{\"u}nchen}, pages = {5 -- 6}, year = {2020}, language = {de} } @article{HackerSpanheimerWeides2019, author = {Hacker, Bernd and Spanheimer, J{\"u}rgen and Weides, Dorothee}, title = {Erleichterungen zur Anwendung von Hedge Accounting im Lichte der IBOR-Reform}, series = {NWB Internationale Rechnungslegung - PiR}, volume = {4}, journal = {NWB Internationale Rechnungslegung - PiR}, number = {10}, publisher = {nwb-Verlag}, address = {Herne}, pages = {285 -- 289}, year = {2019}, language = {de} }