Regulatory Capital and Capital under German GAAP. Comparison and Implications

Seminar paper from the year 2017 in the subject Business economics - Accounting and Taxes, grade: 1,5, University of Applied Sciences - Hachenburg Castle, language: English, abstract: This paper provides an overview of equity according to the HGB and regulatory capital as defined by Basel III and also its functions. The concept of equity is used in different contexts. There are no regulatory pro...