Kritische Würdigung des Hedge-Accounting nach IAS 39 (German Edition) Book PDF, ePub eBook

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Book Descriptions:
Studienarbeit aus dem Jahr 2006 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Johannes Gutenberg-Universität Mainz, 23 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Seit der Umsetzung der IAS-Verordnung der Europäischen Union in nationales Recht ist es für kapitalmarktorientierte Unternehmen Pflicht, ab dem Geschäftsjahr 2005 (in Ausnahmen ab 2007) ihre Konzernabschlüsse nach den Regeln der IAS/IFRS aufzustellen. Ziel der IFRS-Rechnungslegung ist es, den Adressaten ein tatsächliches Bild der Vermögens-, Finanz- und Ertragslage zu vermitteln und ihnen damit entscheidungsrelevante Informationen zu liefern. 1 Einer der umstrittensten internationalen Rechnungslegungsstandards ist der IAS 39 (financial instruments: recognition and measurement). 2 Er regelt u.a. die bilanzielle Abbildung von Sicherungszusammenhängen, das so genannte hedge accounting. Da auch dieser Teilbereich zu den am meisten kontrovers diskutierten Regelungen gehört, setzt sich diese Arbeit kritisch mit den Anwendungsvoraussetzungen und zwei Sonderfällen des hedge accounting auseinander. 3 Um Sicherungsbeziehungen überhaupt bilanziell abbilden zu dürfen, sind umfangreiche

Dokumentationsanforderungen und ein Nachweis der Effektivität notwendig. 4 Die zwei Sonderfälle sollen zum einen diskutieren, ob der full-fair-value-approach, der von der Praxis häufig gefordert wird, eine realitätsnähere Abbildung über wirtschaftliche Zusammenhänge ermöglicht. 5 Zum anderen soll der in IAS 39 übernommene Entwurf des IASB zur bilanziellen Abbildung von Absicherungen gegen Zinsänderungsrisiken auf Portfoliobasis (fair value hdege accounting for a portfolio of interest rate risk) kritisch untersucht werden. Die Notwendigkeit spezieller Regeln zur bilanziellen Abbildung des hedge accounting ergibt sich daraus, dass die verschiedenen Kategorien von Finanzinstrumenten nach IAS 39 unterschiedlich bewertet werden (mixed model). 6 Um in der Gewinn- und Verlustrechnung die ungleich gewichteten Effekte, die sich aus der unterschiedlichen Bewertung von abgesicherten Grundgeschäften und Sicherungsinstrumenten ergeben, zu vermeiden, enthält IAS 39 spezielle Vorschriften zum hedge accounting. 7 [...]

Kritische Würdigung des Hedge-Accounting nach IAS 39 (German Edition) by Marlen Pfefferkorn

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