Reading suggestions

Henkel, Knut: Rechnungslegung von Treasury-Instrumenten nach IAS/IFRS und HGB

Gabler Verlag, 454 pp, €49.95, ISBN 978-3-8349-1612-9

In this age of international accountancy, the system of accounting in general and with regard to financial instruments in particular has taken on a level of detail unknown before under the HGB. The objective of this book is, therefore, to offer a guide with which practitioners in banks and non-banks can orient themselves in the complex world of accounting, so as to understood how financial instruments and transactions affect the balance sheet, income statement and annual report.  Readers can use the book in different ways: in addition to a comprehensive study of the material, its glossary allows a quick overview, while its detailed structure offers specific access to certain aspects. Practical examples from annual reports, a presentation of the essential legal texts and a variety of useful links ensure comprehensive and clear information.

Peterreins, Hannes, Märtin, Doris, and Beetz, Maud: Fairness und Vertrauen in der Finanzberatung

Gabler Verlag, 229 pp, €32.95, ISBN 978-3-8349-2274-8

This book aims to give financial and asset-management advisers and insurance consultants information and suggestions for an ethical, partnership-based and stylish relationship with clients.