Home > Business & Economics > Finance & accounting > Accounting > Cost accounting > Die Bilanzierung von Commodity-Sicherungsbeziehungen nach IFRS
20%
Die Bilanzierung von Commodity-Sicherungsbeziehungen nach IFRS

Die Bilanzierung von Commodity-Sicherungsbeziehungen nach IFRS

          
5
4
3
2
1

Out of Stock


Premium quality
Premium quality
Bookswagon upholds the quality by delivering untarnished books. Quality, services and satisfaction are everything for us!
Easy Return
Easy return
Not satisfied with this product! Keep it in original condition and packaging to avail easy return policy.
Certified product
Certified product
First impression is the last impression! Address the book’s certification page, ISBN, publisher’s name, copyright page and print quality.
Secure Checkout
Secure checkout
Security at its finest! Login, browse, purchase and pay, every step is safe and secured.
Money back guarantee
Money-back guarantee:
It’s all about customers! For any kind of bad experience with the product, get your actual amount back after returning the product.
On time delivery
On-time delivery
At your doorstep on time! Get this book delivered without any delay.
Notify me when this book is in stock
Add to Wishlist

About the Book

Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Universität Hohenheim (Rechnungswesen und Finanzierung), Veranstaltung: Seminararbeit, Sprache: Deutsch, Abstract: In Zeiten immer knapper werdender Rohstoffe und der damit verbundenen hohen Volatilität auf commodity-Märkten, versuchen Unternehmen sich vor möglichen Preisrisiken abzusichern, indem sie Warentermingeschäfte eingehen. Die Absiche-rung erfolgt so, dass neben einer bestehenden oder antizipierten Position (Grundge-schäft) eine entgegengesetzte offene Position (Sicherungsinstrument bzw. -geschäft) eingegangen wird.1 Durch die gegenläufigen Wertänderungen der jeweiligen Positio-nen sollen sich so cash flow-Änderungen bzw. Änderungen des fair value, die durch Marktpreisrisiken entstehen, annähernd ausgleichen.2 Dieser wirtschaftlichen Per-spektive wird, bilanziell gesehen, durch die speziellen hedge accounting Regelungen in IAS 39 Rechnung getragen. Aufgrund des so genannten "mixed model approach" sehen die allgemeinen Ansatz- und Bewertungsvorschriften grundsätzlich eine unter-schiedliche Bewertung für das Grund- und Sicherungsgeschäft vor, so dass es zu einer verzerrten Darstellung der Vermögens-, Finanz- und Ertragslage kommt.3 In-konsistenzen entstehen, wenn Grundgeschäfte erfolgsneutral oder zu Anschaffungs-kosten (AK) bewertet werden oder als schwebende bzw. antizipierte Geschäfte bi-lanzunwirksam sind.4 Die speziellen Bilanzierungsregelungen des IAS 39 für die Abbildung von Sicherungsbeziehungen führen dazu, dass die Bilanz der ökonomisch adäquaten Situation entspricht.


Best Sellers



Product Details
  • ISBN-13: 9783640675616
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 216 mm
  • No of Pages: 28
  • Series Title: German
  • Weight: 45 gr
  • ISBN-10: 3640675614
  • Publisher Date: 09 Aug 2010
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 140 mm


Similar Products

How would you rate your experience shopping for books on Bookswagon?

Add Photo
Add Photo

Customer Reviews

REVIEWS           
Click Here To Be The First to Review this Product
Die Bilanzierung von Commodity-Sicherungsbeziehungen nach IFRS
Grin Verlag -
Die Bilanzierung von Commodity-Sicherungsbeziehungen nach IFRS
Writing guidlines
We want to publish your review, so please:
  • keep your review on the product. Review's that defame author's character will be rejected.
  • Keep your review focused on the product.
  • Avoid writing about customer service. contact us instead if you have issue requiring immediate attention.
  • Refrain from mentioning competitors or the specific price you paid for the product.
  • Do not include any personally identifiable information, such as full names.

Die Bilanzierung von Commodity-Sicherungsbeziehungen nach IFRS

Required fields are marked with *

Review Title*
Review
    Add Photo Add up to 6 photos
    Would you recommend this product to a friend?
    Tag this Book
    Read more
    Does your review contain spoilers?
    What type of reader best describes you?
    I agree to the terms & conditions
    You may receive emails regarding this submission. Any emails will include the ability to opt-out of future communications.

    CUSTOMER RATINGS AND REVIEWS AND QUESTIONS AND ANSWERS TERMS OF USE

    These Terms of Use govern your conduct associated with the Customer Ratings and Reviews and/or Questions and Answers service offered by Bookswagon (the "CRR Service").


    By submitting any content to Bookswagon, you guarantee that:
    • You are the sole author and owner of the intellectual property rights in the content;
    • All "moral rights" that you may have in such content have been voluntarily waived by you;
    • All content that you post is accurate;
    • You are at least 13 years old;
    • Use of the content you supply does not violate these Terms of Use and will not cause injury to any person or entity.
    You further agree that you may not submit any content:
    • That is known by you to be false, inaccurate or misleading;
    • That infringes any third party's copyright, patent, trademark, trade secret or other proprietary rights or rights of publicity or privacy;
    • That violates any law, statute, ordinance or regulation (including, but not limited to, those governing, consumer protection, unfair competition, anti-discrimination or false advertising);
    • That is, or may reasonably be considered to be, defamatory, libelous, hateful, racially or religiously biased or offensive, unlawfully threatening or unlawfully harassing to any individual, partnership or corporation;
    • For which you were compensated or granted any consideration by any unapproved third party;
    • That includes any information that references other websites, addresses, email addresses, contact information or phone numbers;
    • That contains any computer viruses, worms or other potentially damaging computer programs or files.
    You agree to indemnify and hold Bookswagon (and its officers, directors, agents, subsidiaries, joint ventures, employees and third-party service providers, including but not limited to Bazaarvoice, Inc.), harmless from all claims, demands, and damages (actual and consequential) of every kind and nature, known and unknown including reasonable attorneys' fees, arising out of a breach of your representations and warranties set forth above, or your violation of any law or the rights of a third party.


    For any content that you submit, you grant Bookswagon a perpetual, irrevocable, royalty-free, transferable right and license to use, copy, modify, delete in its entirety, adapt, publish, translate, create derivative works from and/or sell, transfer, and/or distribute such content and/or incorporate such content into any form, medium or technology throughout the world without compensation to you. Additionally,  Bookswagon may transfer or share any personal information that you submit with its third-party service providers, including but not limited to Bazaarvoice, Inc. in accordance with  Privacy Policy


    All content that you submit may be used at Bookswagon's sole discretion. Bookswagon reserves the right to change, condense, withhold publication, remove or delete any content on Bookswagon's website that Bookswagon deems, in its sole discretion, to violate the content guidelines or any other provision of these Terms of Use.  Bookswagon does not guarantee that you will have any recourse through Bookswagon to edit or delete any content you have submitted. Ratings and written comments are generally posted within two to four business days. However, Bookswagon reserves the right to remove or to refuse to post any submission to the extent authorized by law. You acknowledge that you, not Bookswagon, are responsible for the contents of your submission. None of the content that you submit shall be subject to any obligation of confidence on the part of Bookswagon, its agents, subsidiaries, affiliates, partners or third party service providers (including but not limited to Bazaarvoice, Inc.)and their respective directors, officers and employees.

    Accept

    New Arrivals



    Inspired by your browsing history


    Your review has been submitted!

    You've already reviewed this product!