Bewertungskategorien des IFRS 9 by Pit Sibold - Bookswagon
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Bewertungskategorien des IFRS 9

Bewertungskategorien des IFRS 9


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About the Book

Studienarbeit aus dem Jahr 2015 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Universität des Saarlandes, Veranstaltung: Seminararbeit des Sommersemesters 2015 - Master of Science Bankbetriebslehre Veranstaltung, Sprache: Deutsch, Abstract: Inhaltsverzeichnis Abkürzungsverzeichnis Verzeichnis der Anlagen im Anhang 1. Einleitung 2. Entwicklung des IFRS 9 zur Bilanzierung von Finanzinstrumenten 2.1. Gründe für das IAS 39 Replacement - Projekt 2.2. Phasen des IFRS 9 3. Anwendungsbereich und Erstbewertung von Finanzinstrumenten nach IFRS 9 4. Klassifizierung von Finanzinstrumenten nach IFRS 9 4.1. Grundkonzept 4.2. Kriterien zur Kategorisierung nach IFRS 9 4.2.1. Geschäftsmodellkriterium 4.2.2. Zahlungsstromkriterium 4.3. Bewertungskategorie "erfolgswirksam zum beizulegenden Zeitwert" nach IFRS 9 4.4. Bewertungskategorie "erfolgsneutral zum beizulegenden Zeitwert" nach IFRS 9 4.5. Fair Value Option 4.6. Umklassifizierung 4.7. Ausbuchung von finanziellen Vermögenswerten nach IFRS 9 5. Fazit Anhang Literaturverzeichnis Verzeichnis der Gesetze, Richtlinien und Verordnungen Einleitung: Über viele Jahre hinweg wurde versucht, den durch viele Detail- und Ausnahmevorschriften geprägten Standard zu vereinfachen, was letztlich zur Konzeption und Erstellung des neuen Bilanzierungsstandards für Finanzinstrumente, dem IFRS 9, führte, welcher IAS 39 künftig ersetzen wird. IFRS 9 stellt damit zusammen mit IFRS 7 und IAS 32 das letzte fehlende Teil in der Bilanzierung von Finanzinstrumenten dar. Im Zuge dieser Ausarbeitung soll dieser neue Standard näher beleuchtet werden, wobei das Hauptaugenmerk auf den neuen Bewertungskategorien des beizulegenden Zeitwertes des IFRS 9 liegen wird. Nach einem kurzen Überblick über die Entstehung des Standards werden die Regelungen zum Ansatz und der Erstbewertung von Finanzinstrumenten näher beschrieben, um im Hauptteil die neuen Bewertungskategorien, so wie die zur Einordnung benötigten Kriterien als auch die Mög


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Product Details
  • ISBN-13: 9783668010727
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3668010722
  • Publisher Date: 20 Aug 2015
  • Height: 210 mm
  • No of Pages: 44
  • Series Title: German
  • Weight: 122 gr


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