Title
Portfolio Hedge Accounting fr Zinsrisiken nach IAS 39 Darstellung und kritische Wrdigung (German Edition),Used
Delivery time: 8-12 business days (International)
Diplomarbeit aus dem Jahr 2004 im Fachbereich BWL Rechnungswesen, Bilanzierung, Steuern, Note: 2.0, JustusLiebigUniversitt Gieen, Sprache: Deutsch, Abstract: 1 Einleitung Am 21. August 2003 gab das International Accounting Standard Board (IASB) den "Exposure Draft of Proposed Amendments to IAS 39 Financial Instruments: Recognition and Measurement Fair Value Hedge Accounting for a Portfolio Hedge of Interest Rate Risk" mit Kommentierungsfrist bis 14. November 2003 zur Diskussion. Von nun an sollte es mglich sein, Sicherungsbeziehungen fr Zinsrisiken nicht nur auf MikroEbene, sondern auch auf PortfolioEbene zu designieren. Damit reagierte das Board auf die Kritik vor allem von Seiten der Banken, die schon seit langem nderungen auf Ebene des Hedge Accounting forderten. Die entsprechenden Vorschriften zum Portfolio Hedge Accounting fr Zinsrisiken wurden am 31. Mrz 2004 verffentlicht. Sie ergnzen die am 18. Dezember 2003 herausgegebene berarbeitung des Standards IAS 39 "Financial Instruments: Recognition and Measurement". Eine der wesentlichsten Neuerungen der Dezemberfassung betrifft die nun gegebene Mglichkeit, optional Finanzinstrumente entgegen der bisher blichen Kategorisierungen zum Fair Value zu bewerten. Die Option stie allerdings nicht uneingeschrnkt auf Zustimmung. Vor allem die Europische Zentralbank kritisierte in ihrem Monatsbericht vom Februar 2004 mit Verweis auf eine mgliche Destabilisierung des Finanzsystems die Fair Value Option. Am 21. April 2004 wurde von Seiten des IASB ein Vorschlag zur nderung der gerade erst eingefhrten Fair Value Option publiziert, der die Anwendung der Fair Value Option nun an mehrere Bedingungen knpft. Die Entscheidung zur Einschrnkung der Option steht noch aus. Das IASB seinerseits steht unter Druck, denn es bentigt zur 1 endgltigen bernahme der IAS, die am 1.1.2005 in Kraft treten sollen, die Besttigung (Endorsement) der EU. Die vorliegende Arbeit zum Thema "Portfolio Hedge Accounting fr Zin
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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.