Reading suggestions

Braunberger, Volker, Everling, Oliver, and Rieken, Uwe, Rating von Depotbank und Master-KAG

Gabler Verlag, 250 pp, €42.95, ISBN 978-3-8349-2578-7

The book shows institutional investors how the options allowed since the banking oversight circular can be used in practice. Field reports, as well as articles on future perspectives and new ideas, present ways to assess and implement Master-KAG [capital management company for the administration of special assets] concepts. A rating of master-KAGs and custodian banks looks at the extent to which cooperation with international asset managers can be facilitated, reporting from several asset managers made uniform, independent units incorporated into consolidated reporting and depreciation risks reduced.

Heesen, Bernd, Cash- und Liquiditätsmanagement

Gabler Verlag, 332 pp, €49.95, ISBN 978-3-8349-2594-7

The work presents the topic from practice and for practice in detail, using an Excel-based multi-period example. It covers the entire spectrum of the subject treated and explains how a current cash and liquidity status is created. Particularly interesting are the various points of view: for the tax accountant, for management, for the banker and for the capital-market perspective.

Kaiser, Dirk, Treasury Management

Gabler Verlag, 422 pp, €34.95, ISBN 978-3-8349-2674-6

The textbook interconnects internal financing, external financing and ‘Investivsaldo’ [investment balance], the central cash flows of a firm, through the Cash Flow Statement, and makes them ​​accessible to holistic management using the various methods of profitability calculation. Topics such as starting a business, the stock market, bankruptcy and cash-flow statements under IFRS are discussed in detail. New to the second edition is discussion of the so-called "Mini-GmbH" as a relevant legal form for startups, and of the European Company.

Ott, Wolfgang, Unternehmenskauf aus der Insolvenz

Gabler Verlag, 2nd ed., 208 pp, €44.95, ISBN 978-3-8349-2612-8

The negotiating process between prospective buyer and bankruptcy administrator proceeds according to fixed rules. An expert in insolvency law describes these steps, starting from the crisis. This 2nd edition has been completely revised. The rapid pace of legal development provides new topics such as the insolvency-plan procedure and self-administration. A valuable, highly topical practical companion for all involved.

Port, Michael, and Steinlein, Fabian, Kapitalmaßnahmen

Gabler Verlag, 215 pp, €49.95, ISBN 978-3-8349-2595-4

The tax treatment of corporate actions is among the most demanding jobs in consulting practice. The work describes classical as well as special measures and shows their practical features in the tax classification. The book is based on the current legal position; the changes to the Finance Act 2010 are incorporated as are the latest court decisions and administrative instructions.