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Hedge Accounting nach IFRS 9 by Lotz, Marcus

Hedge Accounting nach IFRS 9

by Marcus Lotz
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Book cover type: Paperback
  • ISBN13: 9783668471238
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 120
  • Original Price: USD 67.9
  • Language: German
  • Edition: 1. Auflage
  • Item Weight: 168 grams
  • BISAC Subject(s): General

Fachbuch aus dem Jahr 2017 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Veranstaltung: Arbeitskreis Internationale Rechnungslegung, Treffen vom 10.06.2017, Sprache: Deutsch, Abstract: Hedge Accounting umfasst die Bilanzierung zweier oder mehrerer Verträge (auch sog. Finanzinstrumente), die in einem Sicherungszusammenhang stehen. Daher sind die dahinterstehenden Gestaltungen auch im IFRS-Abschluss gesondert darzustellen. Somit ist der Bereich Hedge Accounting ein derart umfangreiches Thema aus dem Bereich der Finanzinstrumente, dass dessen Darstellung nach IFRS 9 einer gesonderten Betrachtung bedarf. Dieses Werk geht daher zunächst auf einige der häufigsten Finanzprodukte ein, die zum Verständnis Erst- und Folgeansatz von Finanzinstrumenten nach IFRS dargestellt. Daraus werden die Ansatz- und Bewertungsvorschriften der verschiedenen Hedge-Arten dargelegt. Der im Juli 2014 vom International Accounting Standards Board (IASB) publizierte neue Standard IFRS 9 Financial Instruments, wird die bisherigen Regeln in IAS 39 Financial Instruments: Recognition and Measurement ersetzen und enthält auch Neuerungen im Bereich Hedge Accounting. Der neue Standard ist ab 1. Januar 2018 verpflichtend anzuwenden, darf jedoch ab sofort freiwillig (frühzeitig) umgesetzt werden. Beim IFRS 9 stellt die stufenweise Erarbeitung in der Entwicklung des Standards eine Besonderheit dar. Der 1999 lediglich als Zwischenlösung konzipierte IAS 39 wurde führte daher schon lange vor der letzten Finanzmarktkrise 2009 zu umfangreichen Überlegungen und Vorbereitungen zur Bearbeitung dieses Standards. Die durch die Finanzkrise 1999 ausgelöste erhöhte Dringlichkeit führte zu einer Überarbeitung in mehreren Phasen anstatt einer en bloc-Fassung, um so frühzeitig anwendbare Regeln einsetzen zu können. Auch zukünftig lässt sich Hedge Accounting nicht ganz ohne Aufwand betreiben. Da alle Ansprechgruppen einer Jahresrechnung daran interessiert, dass die Finanzberichterstattung die ökonomisc

Marcus Lotz wurde 1965 in Frankfurt/Main geboren und hat an der Friedrich-Alexander Universität Erlangen-Nürnberg Betriebswirtschaftslehre studiert und 1996 mit dem Diplom-Kaufmann Univ. (Schwerpunkte: Deutsches und Internationales Steuerrecht, Prüfungswesen, Sozialpolitik, Controlling/Bilanzanalyse und Lean Management) abgeschlossen. Weiterhin hat er den geprüften Bilanzbuchhalter (IHK) sowie den geprüften Bilanzbuchhalter International (IHK) absolviert. Er arbeitete in diversen Gross-, Mittel- und Kleinunternehmen in den Bereichen Steuern, Legal & Tax, Rechnungswesen und Controlling - zunächst in Deutschland und seit 2009 in der Schweiz. Der passionierte Marathonläufer hat diverse Arbeiten in den Bereichen Bilanzierung und Internationale Rechnungslegung veröffentlicht.

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