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Financial Futures in der Rechnungslegung von Kreditinstituten: Unter besonderer Berücksichtigung der Problematik von Bewertungseinheiten

Financial Futures in der Rechnungslegung von Kreditinstituten: Unter besonderer Berücksichtigung der Problematik von Bewertungseinheiten

          
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About the Book

Inhaltsangabe: Einleitung: Die Arbeit befaßt sich mit der Frage nach der Abbildung von Aktienindex- und Zins-Futures im Jahresabschluß eines Kreditinstitutes. Fehlende Rechnungslegungsvorschriften und die Kontraktspezifikationen von Futures sowie die aufgrund der Neuheit von Futures bestehenden Meinungsdivergenzen in Bilanzierungs- und Bewertungsfragen ergaben den Anstoß für die vorliegende Untersuchung. Die konkreten Bilanzierungs- und Bewertungsfragen müssen aus dem Gefüge der GoB heraus beantwortet werden. Eine besondere Rolle spielen der Einzelbewertungsgrundsatz, das Imparitäts- und das Realisationsprinzip. Die Herausarbeitung der Wesensmerkmale und Besonderheiten der Finanzterminkontrakte zeigt, daß es sich bei Futures bis zu ihrer Erfüllung oder Glattstellung um schwebende Geschäfte handelt, die nur im Fall eines Verpflichtungsüberschusses auf Seiten des Bilanzierenden in den Jahresabschluß eingehen. Dabei ist die Frage zu klären, ob drohende Verluste am Bilanzstichtag entweder durch Rückstellungsbildung bei gleichzeitiger Aktivierung der gezahlten Margin oder aber durch erfolgswirksame Verbuchung dieser Margin zu berücksichtigen sind. Der besondere Charakter der Margin-Zahlungen spricht für eine erfolgswirksame Behandlung. Von Bedeutung für die Rechnungslegung ist die Systematisierung der Anwendungsmöglichkeiten von Futures. Futures zu Spekulationszwecken sind streng einzeln zu bewerten, d.h. eine Verrechnung von unrealisierten Gewinnen und Verlusten aus verschiedenen Future-Geschäften ist nicht zulässig. Werden Financial Futures zu Sicherungszwecken abgeschlossen, stellt sich die Frage, ob das Sicherungsgeschäft bei der bilanziellen Beurteilung des Zins- oder Preisänderungsrisikos des Grundgeschäftes zu berücksichtigen ist. Dahingehend kann festgestellt werden, daß eine kompensatorische Bewertung im Rahmen einer Bewertungseinheit mit den GoB vereinbar ist, falls der wirtschaftliche Zusammenhang zwischen Grund- und Sicherungsgeschäft anhand von objekti


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Product Details
  • ISBN-13: 9783838638751
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 8 mm
  • Weight: 195 gr
  • ISBN-10: 3838638751
  • Publisher Date: 02 May 2001
  • Height: 210 mm
  • No of Pages: 142
  • Series Title: German
  • Sub Title: Unter besonderer Berücksichtigung der Problematik von Bewertungseinheiten
  • Width: 148 mm


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Financial Futures in der Rechnungslegung von Kreditinstituten: Unter besonderer Berücksichtigung der Problematik von Bewertungseinheiten
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Financial Futures in der Rechnungslegung von Kreditinstituten: Unter besonderer Berücksichtigung der Problematik von Bewertungseinheiten
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