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Hedge Accounting nach IAS 39 unter Berücksichtigung statistischer Verfahren zur Effektivitätsmessung

Hedge Accounting nach IAS 39 unter Berücksichtigung statistischer Verfahren zur Effektivitätsmessung

          
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About the Book

Diplomarbeit aus dem Jahr 2006 im Fachbereich BWL - Bank, Börse, Versicherung, Note: 1,3, Verwaltungs- und Wirtschaftsakademie, Berlin, Sprache: Deutsch, Abstract: Das Wachstum der Finanzmärkte sowie die Globalisierung des Wettbewerbs in den letzen 20 Jahren führte dazu, dass Volatilitäten (Schwankungen) von Zinsniveaus, Aktien- sowie Devisenkursen stark anstiegen. Die Öffnung der Märkte verlangt danach, internationale Geschäftsvorfälle einheitlich abzubilden und somit eine internationale Vergleichbarkeit zu ermöglichen. Dies wurde durch die International Accounting Standards (IAS) geschaffen. Trotz der zusammenwachsenden Weltwirtschaft haben sich bis heute spezifische Normen der nationalen Rechnungslegung entwickelt, woraus sich sowohl Verständnisschwierigkeiten und Probleme beim Vergleich von Jahresabschlüssen auf internationaler Ebene, als auch bei der Erstellungen von Weltabschlüssen ergeben. Die Forderung nach einer internationalen Harmonisierung der Rechnungslegung war daher unüberhörbar gewesen. Da es bis heute außer den International Accounting Standards (IAS) kein weiteres mit internationaler Beteiligung entwickeltes Regelwerk zur Rechnungslegung gibt, werden die IAS von internationalen Institutionen, nationalen Standardsettern, bilanzierenden Unternehmen und Wissenschaftlern in den Rang eines Weltstandards gehoben. Einer der mehr als 400 Standards ist IAS 39. Der erste Entwurf des Standards IAS 39 zum Ansatz und zur Bewertung von Finanzinstrumenten wurde 1998 veröffentlicht und stellt bis heute eine der am meisten kritisierten und diskutierten Regelungen des International Financial Reporting Standards (IFRS) dar. Diese Arbeit wird sich mit dem Standard IAS 39 (Ansatz und Bewertung von Finanzinstrumenten) auseinandersetzen. Da dieser Standard insbesondere für Banken ein Thema ist, was daraus resultiert, dass der überwiegende Teil einer Bankbilanz Finanzinstrumente im Sinne von IAS 39 sind, werden sich die nachfolgenden Ausführungen auf de


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Product Details
  • ISBN-13: 9783638689274
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 54
  • Series Title: German
  • Weight: 82 gr
  • ISBN-10: 3638689271
  • Publisher Date: 25 Jul 2007
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm


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