Bilanzierung derivativer Finanzinstrumente nach IAS by Michael H. Kunisch
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Bilanzierung derivativer Finanzinstrumente nach IAS

Bilanzierung derivativer Finanzinstrumente nach IAS


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About the Book

Inhaltsangabe: Einleitung: Die vorliegende Arbeit basiert auf dem vom International Accounting Standards Committee (IASC) veröffentlichten E.62 und berücksichtigt demgegenüber alle Änderungen des am 15.12.1998 beschlossenen und im März 1999 veröffentlichten IAS 39. Das IASC geht mit IAS 39 auf einen national kaum explizit geregelten Bereich ein. Es hat dabei Finanzinstrumente im Allgemeinen zum Gegenstand und formuliert ergänzend Sondervorschriften für derivative Finanzinstrumente und Sicherungsgeschäfte. Ziel der vorliegenden Arbeit ist es, die bilanziellen Ansatz- und Bewertungsgrundsätze für derivative Finanzinstrumente nach IAS 39 zu systematisieren und deren Bedeutung und Aussagekraft herauszuarbeiten. Dafür wird zunächst die Bedeutung des IASC skizziert, um nach der Definition der derivativen Finanzinstrumente nach IAS die Bilanzierung dem Grunde nach und die Bilanzierung der Höhe nach darzustellen. Dabei werden die englischen Fachtermini beibehalten, da sie inhaltlich von der deutschen Übersetzung abweichen. Es ist zu beachten, daß IAS 39 anders als E.62 für alle Unternehmen gilt. Er ist ein Zwischenstandard, der im Jahr 2000 durch einen umfassenden Standard ersetzt werden soll. Durch die Öffnungsklausel der §§ 292 f. HGB könnte er in der BRD Geltung erlangen, wenn er HGB- und EU-konform ist. Diese Möglichkeit wird am Ende der Arbeit analysiert. Inhaltsverzeichnis: Inhaltsverzeichnis: VorwortIII AbkürzungsverzeichnisIX AbbildungsverzeichnisXIII TabellenverzeichnisXIV Bilanzierung derivativer Finanzinstrumente nach IAS bei börsennotierten UnternehmenI A.Einleitung1 B.Grundlegendes über Derivate, das IASC und die IAS2 I.Der Handel von derivativen Finanzinstrumenten2 II.Das IASC und die internationale Bedeutung der IAS3 C.Bilanzierung derivativer Finanzinstrumente nach IAS5 I.Anwendungsbereich und Anwendungsdatum5 II.Finanzinstrumente6 II.1Definition6 II.1.1Vertragsgrundlage, gleichzeitige Wirkung und Unternehmen6 II.1.2Entstehung von Financi


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Product Details
  • ISBN-13: 9783838617732
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 148 mm
  • ISBN-10: 3838617738
  • Publisher Date: 13 Sep 1999
  • Height: 210 mm
  • No of Pages: 112
  • Series Title: German
  • Weight: 204 gr


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