£48.40

Springer Hedge Accounting nach IAS/IFRS: Bilanzielle Abbildung ökonomischer Sicherungsbeziehungen: 29 (Hallesche Schriften zur Betriebswirtschaft, 29)

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£48.40 £45.98 £46.95 £47.92 £48.88 £49.85 £50.82 14 March 2026 26 March 2026 07 April 2026 19 April 2026 02 May 2026

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Description

Unternehmerisches Risikomanagement steigert den Unternehmenswert, indem finanzwirtschaftliche Risiken durch Derivate reduziert werden. Die bilanzielle Abbildung dieser Risikoabsicherung im Jahresabschluss nach IAS/IFRS knüpft an die Erfüllung diverser Voraussetzungen an und wird nicht zuletzt aufgrund ihrer Komplexität intensiv und kontrovers diskutiert. Dana Doege beleuchtet zwei bislang nicht betrachtete Aspekte des Hedge Accounting: Die Formulierung prinzipienorientierter Designationsvorschriften für Grund- und Sicherungsgeschäfte sowie die Übernahme interner Effektivitätsmessmethoden für die externe Berichterstattung.

Product Specifications

Format
paperback
Domain
Amazon UK
Publication Date
16 October 2013
Listed Since
03 October 2013

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