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Sicherungsbeziehungen nach HGB, IAS 39 und IFRS 9. Ein kritischer Vergleich

Sicherungsbeziehungen nach HGB, IAS 39 und IFRS 9. Ein kritischer Vergleich

          
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About the Book

Bachelorarbeit aus dem Jahr 2017 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Fachhochschule Münster, Sprache: Deutsch, Abstract: Das Umfeld von Unternehmen ist durch immer höhere Komplexität bestimmt. So steigen mit zunehmender Globalisierung und Unternehmensgrößen die Kapitalverflechtungen und somit die Risiken von Unternehmen, womit das Risikomanagement zunehmen im Mittelpunkt unternehmerischen Handelns rückt. Unternehmen sind indes stets bemüht, Risiken zu vermindern. Dabei können risikobehaftete Posten mithilfe gegenläufiger Positionen (sog. Sicherungskontrakte oder auch Sicherungsgeschäfte) abgesichert werden. Aufgrund dieser hohen Bedeutung und des Inkrafttretens des IFRS 9-Standards zum 01.01.2018, der unter anderem die Bilanzierung von sog. Sicherungsbeziehungen abdeckt, empfiehlt sich ein Vergleich, inwieweit solche Sicherungsbeziehungen in der nationalen (HGB) und internationalen (IAS 39 und IFRS 9) Rechnungslegung Anwendung finden. Dabei geraten mit der Bilanzierung von Sicherungsbeziehungen verschiedene Problemstellungen in den Fokus. Dem Bilanzierenden stellt sich insb. die Frage, welcher Umfang von risikobehafteten Positionen bzw. welche Sicherungsgeschäfte für eine solche bilanzielle Abbildung zulässig sind. Weiterhin hat der Bilanzierende die Effektivität zwischen den gegenläufigen Positionen nachzuweisen, womit weitere Problemstellungen behaftet sind. Zur Ausarbeitung der Problemstellungen wird in dieser Arbeit anhand der in der Literatur diskutierten Lösungsansätze und den Gesetzesnormen ein kritischer Vergleich gezogen. Dabei wird in Kapitel zwei ein Überblick über grundlegende Begrifflichkeiten im Zusammenhang mit der Bilanzierung von Sicherungsbeziehungen gegeben. Anschließend werden in Kapitel drei bis vier die bilanzielle Abbildung und deren Voraussetzungen (einschließlich der Dokumentation) vorgestellt. In Kapitel fünf erfolgt der kritische Vergleich. In Kapitel sechs wird zum Abschluss der Arbeit ein Fazit gezog


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Product Details
  • ISBN-13: 9783668463363
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 60
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3668463360
  • Publisher Date: 13 Jun 2017
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 91 gr


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Sicherungsbeziehungen nach HGB, IAS 39 und IFRS 9. Ein kritischer Vergleich
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