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Hedge Accounting Kritischer Vergleich Des Ias 39 Und Ifrs 9
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Book Synopsis Hedge Accounting. Kritischer Vergleich des IAS 39 und IFRS 9 by : Roland Sabov
Download or read book Hedge Accounting. Kritischer Vergleich des IAS 39 und IFRS 9 written by Roland Sabov and published by GRIN Verlag. This book was released on 2018-10-09 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bachelorarbeit aus dem Jahr 2018 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Technische Hochschule Rosenheim, Sprache: Deutsch, Abstract: In Zeiten steigender Unsicherheiten wachsen auch die Anforderungen an Unternehmen mit diesen Unsicherheiten umzugehen. Sie stehen vor der Herausforderung, trotz steigender ökonomischer und regulatorischer Risiken, die selbst definierten Unternehmensziele und Erwartungen von Share- und Stakeholdern zu erfüllen. Aus diesem Grund gewann die Funktion des Risikomanagements als Teil der Unternehmenssteuerung weiter an Bedeutung. Nach Einschätzungen des World Economic Forum wird sich diese Entwicklung fortsetzen. Mit anderen Worten: Die Bedeutung des Risikomanagements wird in den folgenden Jahren, aufgrund steigender Komplexität der Unternehmensumwelt, den bisherigen Entwicklungen treu bleiben und weiter zunehmen. Dabei umfasst das Risikomanagement einen finanzwirtschaftlichen und leistungswirtschaftlichen Bereich, ersterer lässt sich weiter in Markt-, Kredit- und Liquiditätsrisiken untergliedern, und letzterer in betriebliche, strategische und rechtliche Risiken.
Book Synopsis An Empirical Study of the Development of Hedge Accounting in European Banks under IAS 39 and IFRS 9 Standards since 2018 by : Malik Boysen
Download or read book An Empirical Study of the Development of Hedge Accounting in European Banks under IAS 39 and IFRS 9 Standards since 2018 written by Malik Boysen and published by GRIN Verlag. This book was released on 2024-09-17 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master's Thesis from the year 2023 in the subject Business economics - Investment and Finance, grade: 2, Frankfurt School of Finance & Management, course: Finance, language: English, abstract: The introduction of IFRS 9 has brought significant changes to hedge accounting practices in European banks, addressing limitations in the former IAS 39 standard. With three phases—classification, impairment, and hedging—IFRS 9 aims to better align financial reporting with risk management practices, particularly in hedge accounting. Despite the option to continue using IAS 39 for hedging, many banks have adopted IFRS 9 since its implementation in 2018. This study explores the development of hedge accounting since this transition, analyzing factors such as capital ratios and regional influences, and comparing the advantages of IFRS 9 to IAS 39. Through empirical analysis, it aims to assess the impact of the new standard on risk management and financial reporting in European banks.
Book Synopsis Hedge Accounting by : Anna-Magdalena Wäcken
Download or read book Hedge Accounting written by Anna-Magdalena Wäcken and published by . This book was released on 2012 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis discusses possible changes of hedge accounting rules and is analyzes their consequences on financial statements of European banks. If a company is not applying specific hedge accounting rules, accounting mismatches may occur from recognition, measurement and disclosure. Such accounting mismatches may produce artificial income volatility. Hedge accounting rules are found in IAS 39 and are currently under revision by the IASB. This is because current rules for hedge accounting are considered to be restrictive, complicated and not in alignment with contemporary risk management. The exposure draft of the IASB proposes to enlarge possible hedged items and hedging instruments. It is believed that banks will welcome these enlargements. At first, the IASB intended to change fair value hedge accounting. The author shows that such a change would not necessarily cause a reduction in income volatility. In its redeliberation the IASB dismissed this idea. Afterwards two multiple linear regressions were estimated. The first regression shows empirically that the amount of hedging derivatives had no significant influence on the volatility of income if one considers the side of the balance sheet the derivative belongs to. The regression explained over 70% of the deviations of income volatility in each year. In a second regression hedging derivatives on the asset and liability side were summed up to one variable. Under this specification, hedging derivatives significantly reduced income volatility in three years. But the overall explanatory power of the model is reduced. Furthermore, a GARCH model revealed that the amount of hedging derivatives and their volatility was more correlated compared to the mean and the volatility of income. It remains unclear when the IASB will finish IFRS 9 and if the standard will be endorsed by the EU. If it will be endorsed, the overall effect from the changes in hedge accounting is believed to be pos.
Book Synopsis Novation of Derivatives and Continuation of Hedge Accounting by : International Accounting Standards Board
Download or read book Novation of Derivatives and Continuation of Hedge Accounting written by International Accounting Standards Board and published by . This book was released on 2013 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Essays on IFRS 9 Hedge Accounting by : Viktoria Müller-Henneberg
Download or read book Essays on IFRS 9 Hedge Accounting written by Viktoria Müller-Henneberg and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: My dissertation addresses the requirements on hedge accounting during the transition from IAS 39 towards IFRS 9. The work is motivated by the ongoing and extraordinary transition period in which the IASB grants firms to choose between the equally acceptable hedge accounting models of IAS 39 and IFRS 9. With IFRS 9 hedge accounting, the IASB aims to align hedge accounting more closely to firms' risk management activities. The dissertation consists of my three single-authored studies framed by an Introduction and a chapter on Summary, Discussion and Outlook. In the first study, I analyze the consequences of cash flow hedge accounting on portfolio earnings of firms focusing on main changes between IFRS 9 and IAS 39. For this purpose, I develop a simulation study which illustrates the quantitative effects on the accounting entries according to the currently applicable hedge accounting methods. It is especially addressed what accounting differences arise and how these distinctions may affect a firm's earnings. Furthermore, I examine to which firms early switching becomes especially desirable or burdensome. The paper shows that portfolio earnings are affected differently. Additionally, sensitivity to volatility changes varies among the methods. Moreover, a partly ineffective hedging relationship does not necessarily decrease earnings compared to its fully effective counterpart. In the second study, I analyze the hedge accounting practices of German non-financial, listed firms using a hand-collected data set of hedge accounting practices. I focus on firms' decision to apply IFRS 9 or IAS 39 hedge accounting rules during IFRS 9 introduction. Two hedge accounting regulations are co-existing in the market. Therefore, the setting suits to reveal firm preferences. I show that approximately 75% of hedge accounting applicants opt for IFRS 9. IFRS 9 hedge accounting users designate significantly more hedging relationships to reduce commodity and interest rate risk exposures and designate fair value hedges on a significantly larger scale. The tremendous increase in hedge accounting for commodity risk exposures might even indicate possible real effects. Additionally, the results show that IFRS 9 users are greater in size and have lower levels of asymmetric information. In the third study, I analyze whether the voluntary adoption of IFRS 9 hedge accounting and the mandatory application of the related disclosure requirements of IFRS 7 impact sell-side analysts' earnings forecast quality. I measure forecast quality through forecast dispersion and error. The measures serve as proxies for information asymmetry. Using a German sample of non-financial firms, I find no statistically significant differences in forecast quality between IAS 39 and IFRS 9 hedge accounting applicants. Also, the economic differences are relatively small. A further analysis on bid-ask spreads confirms my results. Based on these findings, hedge accounting according to IAS 39 and IFRS 9 seems to have similar informational effects on external stakeholders. The work is particularly interesting for standard setters. Even though the studies underlying this work do not clearly indicate whether or not the IASB succeeds with its objective to align hedge accounting more closely with risk management activities, they provide first insights regarding the hedge accounting practices of non-financial firms during the transition from IAS 39 towards IFRS 9 and raise further demand for research.
Book Synopsis The Accounting for Derivative Instruments and Hedging Activities by : Victor von Kries
Download or read book The Accounting for Derivative Instruments and Hedging Activities written by Victor von Kries and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Diese Master-Arbeit analysiert die Bilanzierungsregeln für Hedgegeschäfte und Derivate vor dem Hintergrund von zwei grundlegenden Prinzipien von Unternehmensabschlüssen: der Entscheidungsnützlichkeit und der realitätsgetreuen Darstellung. Die Analyse zeigt auf, dass die hohe Komplexität des Hedge Accounting nach IFRS und US-GAAP die Leistungsfähigkeit und Ressourcen vieler Unternehmen übersteigt und zu künstlicher Volatilität in Unternehmensgewinnen führt. Zwar haben solche Unternehmen durch die Nutzung der Fair Value Option die Möglichkeit, auch außerhalb des Hedge Accounting Inkonsistenzen in den Bilanzierungsvorschriften für Finanzinstrumente zu beseitigen, doch weist die Fair Value Option Schwächen auf und führt insbesondere zu einer Verringerung der Vergleichbarkeit von Unternehmensabschlüssen. Mit Hinblick auf die übergeordneten Ziele der Entscheidungsnützlichkeit und der realitätsgetreuen Darstellung wäre es somit in hohem Maße gerechtfertigt, wenn alle Finanzinstrumente stets zu ihrem Marktwert bilanziert werden müssten. In diesem Zusammenhang wird zudem aufgezeigt, dass IFRS 9 deutliche Verbesserungen gegenüber dem derzeitigen Standard IAS 39 aufweist. Diese führen dazu, dass Derivate und Hedgegeschäfte in der Zukunft gemäß IFRS getreuer dargestellt werden können. In vielerlei Hinsicht unterscheiden sich die neuen Vorschriften nach IFRS 9 jedoch von den entsprechenden Bilanzierungsregeln nach US-GAAP. Die Entscheidungsnützlichkeit von Unternehmensabschlüssen könnte deutlich gesteigert werden, wenn diese Unterschiede durch eine entsprechende Anpassung der US-GAAP ausgeglichen würden.
Book Synopsis Novation of Derivatives and Continuation of Hedge Accounting by : International Accounting Standards Board
Download or read book Novation of Derivatives and Continuation of Hedge Accounting written by International Accounting Standards Board and published by . This book was released on 2013 with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :Swiss Sustainable Finance Publisher :CFA Institute Research Foundation ISBN 13 :1944960368 Total Pages :200 pages Book Rating :4.9/5 (449 download)
Book Synopsis Handbook on Sustainable Investments: Background Information and Practical Examples for Institutional Asset Owners by : Swiss Sustainable Finance
Download or read book Handbook on Sustainable Investments: Background Information and Practical Examples for Institutional Asset Owners written by Swiss Sustainable Finance and published by CFA Institute Research Foundation. This book was released on 2017-12-27 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: A fast growing share of investors have recently widened their scope of analysis to criteria regarded as extra-financial. They are driven by different motivations. Adoption of sustainable investment strategies can be driven, on the one hand by the sole motivation to hedge portfolios against knowable risks by expanding the conceptual framework to incorporate the latest best practice in risk management. Other investors focus rather on a long-term view and make an active bet on societal change. Recent empirical research has shown that considering sustainability factors within investment practices does not come at a cost (i.e. through a reduced opportunity set) but allows for competitive returns. Furthermore, the growing market and resulting competition in the wake of sustainable investing going mainstream has the welcome effect to compress fees for such products. Hence, staying informed about recent trends in sustainable investing is imperative no matter what the main motivation is.
Download or read book The Year 2000 written by Herman Kahn and published by . This book was released on 1967 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Scenario Techniques by : Ute Von Reibnitz
Download or read book Scenario Techniques written by Ute Von Reibnitz and published by McGraw-Hill Companies. This book was released on 1989-01-01 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Reliability of Computer Systems and Networks by : Martin L. Shooman
Download or read book Reliability of Computer Systems and Networks written by Martin L. Shooman and published by John Wiley & Sons. This book was released on 2003-04-08 with total page 552 pages. Available in PDF, EPUB and Kindle. Book excerpt: With computers becoming embedded as controllers in everything from network servers to the routing of subway schedules to NASA missions, there is a critical need to ensure that systems continue to function even when a component fails. In this book, bestselling author Martin Shooman draws on his expertise in reliability engineering and software engineering to provide a complete and authoritative look at fault tolerant computing. He clearly explains all fundamentals, including how to use redundant elements in system design to ensure the reliability of computer systems and networks. Market: Systems and Networking Engineers, Computer Programmers, IT Professionals.
Book Synopsis Tolna--a Rural Area in Central-Europe by : Norbert Pap
Download or read book Tolna--a Rural Area in Central-Europe written by Norbert Pap and published by Dr Pap Norbert. This book was released on 2007 with total page 167 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Doing Business 2008 written by World Bank and published by World Bank Publications. This book was released on 2007-09-26 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: Regulations affecting 10 areas of everyday business are measured: starting a business, dealing with licenses, employing workers, registering property, getting credit, protecting investors, paying taxes, trading across borders, enforcing contracts, and closing a business. 'Doing Business 2008' updates all 10 sets of indicators, ranks countries on their overall ease of doing business, and analyzes reforms to business regulation - identifying which countries are improving their business environment the most and which ones slipped. The indicators are used to analyze economic outcomes and identify what reforms have worked, where and why. 'Doing Business 2008' focuses on how complex business regulations dampen investment, growth and job creation in all businesses, and especially opportunities for women entrepreneurs.
Book Synopsis Green Business Process Management by : Jan vom Brocke
Download or read book Green Business Process Management written by Jan vom Brocke and published by Springer Science & Business Media. This book was released on 2012-06-15 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: Green Business Process Management – Towards the Sustainable Enterprise" consolidates the global state-of-the-art knowledge about how business processes can be managed and improved in light of sustainability objectives. Business organizations, a dominant part of our society, have always been a major contributor to the degradation of our natural environment, through the resource consumption, greenhouse emissions, and wastage production associated with their business processes. In order to lessen their impact on the natural environment, organizations must design and implement environmentally sustainable business processes. Finding solutions to this organizational design problem is the key challenge of Green Business Process Management. This book- discusses the emerging challenges of designing “green” business processes,- presents tools and methods that organizations can use in order to design and implement environmentally sustainable processes, and- provides insights from cases where organizations successfully engaged in more sustainable business practices. The book is of relevance to both practitioners and academics who are interested in understanding, designing, and implementing “green” business processes. It also constitutes a valuable resource for students and lecturers in the fields of information systems, management, and sustainable development. Preface by Richard T. Watson
Book Synopsis The Global Competitiveness Report 2007-2008 by : Michael E. Porter
Download or read book The Global Competitiveness Report 2007-2008 written by Michael E. Porter and published by Palgrave Macmillan. This book was released on 2007-12-15 with total page 608 pages. Available in PDF, EPUB and Kindle. Book excerpt: The World Economic Forum’s annual Global Competitiveness Report evaluates the potential for sustained economic growth of over 130 developed and emerging economies and ranks them accordingly. Since its first release in 1979, the Report has become the most authoritative and comprehensive study of its type. The 2007-2008 Report contains: • Detailed country competitiveness profiles of 131 economies • Data tables for survey and hard data variables ranking profiled economies • Global rankings: the Global Competitiveness Index and the Business Competitiveness Index, measuring growth and productivity, respectively • Exclusive data from the Executive Opinion Survey, with over 11,000 responses from business leaders worldwide. Produced in collaboration with a distinguished group of international scholars and a global network of over 130 leading national research institutes and business organizations, the Report also showcases the latest thinking and research on issues of immediate relevance for business leaders and policy-makers.
Book Synopsis 25 Simple Salads and Delightfully Delicious Dressings by : Pj Group Publishing
Download or read book 25 Simple Salads and Delightfully Delicious Dressings written by Pj Group Publishing and published by Createspace Independent Publishing Platform. This book was released on 2013-06-25 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: When you think of the word "salad" do you associate it with the words "boring," "dull" or "diet?" Many people associate salads with diet foods, believing there is no reason to eat them unless you have to. In reality, a salad can not only be very healthy but also very flavorful! A traditional chicken Caesar salad tossed in homemade dressing and topped with fresh parmesan cheese is anything but boring and a southwestern chicken salad is sure to tempt your taste buds. If you want to take a step toward a healthier diet without sacrificing flavor, try these simple salads!
Book Synopsis Annual Plant Reviews, Plant Nuclear Structure, Genome Architecture and Gene Regulation by : David Evans
Download or read book Annual Plant Reviews, Plant Nuclear Structure, Genome Architecture and Gene Regulation written by David Evans and published by John Wiley & Sons. This book was released on 2013-03-27 with total page 346 pages. Available in PDF, EPUB and Kindle. Book excerpt: This timely volume brings together expert reviews of the recent significant advances in our knowledge and understanding of the organisation of the higher plant nucleus, and in particular in the relationship between nuclear organisation and the regulation of gene expression. Rapid progress has been made in a number of key areas over the last five years, including description and characterization of proteins of the nuclear envelope and nuclear pore complex, novel insights into nucleoskeletal structures, as well as developments related to chromatin organization, function and gene expression. These advances open the way for new research into areas such as stress tolerance, plant-pathogen interactions and ultimately crop improvement and food security. Continued research into plant nuclear structure, genome architecture and gene regulation also enriches our understanding of the origin and evolution of the nucleus and its envelope. Edited by world-class researchers in plant cell biology, and comprising contributions from internationally-renowned academics, this latest volume in the prestigious Annual Plant Reviews series brings together a wealth of knowledge in the burgeoning field of plant nuclear structure and genetics. Annual Plant Reviews, Volume 46: Plant Nuclear Structure, Genome Architecture and Gene Regulation is a vital resource for advanced students, researchers and professionals in plant science and related disciplines. Libraries in all research establishments where plant science, biochemistry, molecular biology, genetics and genomics and agricultural science are taught and studied will find this excellent volume an essential addition to their shelf.
