Title
Hedging und Hedge Accounting von Net Investments in Foreign Entities (German Edition),Used
Delivery time: 8-12 business days (International)
Bachelorarbeit aus dem Jahr 2005 im Fachbereich BWL Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Hochschule fr Bankwirtschaft , Sprache: Deutsch, Abstract: Die Bachelor Thesis betrachtet ausschliesslich die Net Investments in Foreign Entity. Diese Beteiligungen unterliegen bei Umrechnung in die Berichtswhrung des berichtenden Unternehmens der Volatilitt der Wechselkurse. Unter dem Aspekt der Risikominimierung werden Net Investment und die evtl. daraus resultierenden Wechselkursrisiken abgesichert. Fr das Hedging der Net Investments bedient sich das berichtende Unternehmen originrer und derivativer Finanzinstrumente. Der Zeitpunkt und die Hhe des Fremdwhrungsrckflusses sind als besondere Charakteristika der Net Investments zu nennen, da diese in den meisten Fllen unbekannt sind. Ebenso besteht Unkenntnis ber die Hhe des Zuflusses der daraus resultierenden Gewinnausschttungen. Darberhinaus kann aus bilanzrechtlicher Sicht das Periodenergebnis erheblichen Schwankungen unterliegen. Um diese Ergebnisasymmetrie in der Bilanzierung zu eliminieren, kann das berichtende Unternehmen unter bestimmten Bedingungen HedgeAccounting durchfhren. Da der Hedge und das HedgeAccounting von Net Investments in der Praxis auf Grund fehlender Kenntnisse eine eher untergeordnete Rolle spielt, hat die vorliegende BachelorThesis zum Ziel, einen zusammenfassenden berblick ber diese Thematik zu geben. Die vorliegende Arbeit gliedert sich in fnf Kapitel. Nach der vorangegangenen Darstellung der Problematik und der Intention der Thematik, werden im zweiten Kapitel das Net Investment und die Ursache der Umrechnungsdifferenz nher dargestellt. Im dritten Kapitel werden die Grundlagen des Hedgings und der fr das Net Investment zum Einsatz kommenden HedgingInstrumente erlutert. Darauf aufbauend stellt das vierte Kapitel den zentralen Nukleus der Thesis dar und fhrt die Grundlagen, die Zielsetzung und die Anforderungen bei der Durchfhrung des HedgeAccounting, so
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Shipping & Returns
Shipping
We ship your order within 2–3 business days for USA deliveries and 5–8 business days for international shipments. Once your package has been dispatched from our warehouse, you'll receive an email confirmation with a tracking number, allowing you to track the status of your delivery.
Returns
To facilitate a smooth return process, a Return Authorization (RA) Number is required for all returns. Returns without a valid RA number will be declined and may incur additional fees. You can request an RA number within 15 days of the original delivery date. For more details, please refer to our Return & Refund Policy page.
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Warranty
We provide a 2-year limited warranty, from the date of purchase for all our products.
If you believe you have received a defective product, or are experiencing any problems with your product, please contact us.
This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).
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Your payment information is processed securely. We do not store credit card details nor have access to your credit card information.
We accept payments with :
Visa, MasterCard, American Express, Paypal, Shopify Payments, Shop Pay and more.