Mrd. - Grab Devisenmanagement: Können deutsche Top - Manager Globalisierung?
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Es gibt viele Bücher zum Währungs-, Zins- und Finanzderivate - Management. Ebenso gibt es viele Bücher, die einzelne Finanzderivate erklären oder die unterschiedlichen Option - Preis - Formeln herleiten und mit Rechenbeispielen belegen. Es existieren auch jede Menge Bücher zur Bilanzierung solcher Transaktionen nach HGB und IAS / IFRS. Diese Bücher bilden die Basis für Reihe "Hedge - Accounting" In Zeiten der Globalisierung werden global agierende Konzerne immer mit dem Management von Währungs-, Zins- und Rohstoff - Preis - Risiken konfrontiert. In den vorliegenden Buch werden die 23 grö ten, börsengelisteten deutsche Konzerne au erhalb des Banken- u. Versicherungssektors hinsichtlich deren Währungs- und Finanz - Derivate - Management analysiert. Hierunter finden sich Namen wie z. B. BASF, Daimler, BMW, Beiersdorf, Linde, Siemens, Deutsche Post, Deutsche Telekom, Fresenius, Henkel, SAP und auch VW. Dabei steht im Fokus die typischen Fehler und die gesamte Dimension der Probleme durch das Management von Währungs- und Finanz - Derivaten aufzudecken. Von besonderer Bedeutung innerhalb dieser Analyse sind deshalb die Bilanz - Positionen: Translation, Fair Value Hedge, Cash Flow Hedge und Finanzderivate ohne dokumentierte Hedge - Beziehung. Das Ausma der Probleme wird die meisten Leser überraschen. Durch IAS 32, 39, IFRS 9 und IFRS 7 sind die börsen - notierten Konzerne verpflichtet Infos über die Strategie, Verwendung und das Ausma von Finanz - Derivaten im IFRS - Konzern - Jahresabschluss offen zu legen Die Analyse wurde mit speziellem Interesse voran getrieben, weil die Bilanzierung von Umrechnungsdifferenzen nach IAS 21 nicht mit den wissenschaftlichen Studien zur zukünftigen Wechselkurs - Entwicklungen übereinstimmen. Die Analysen scheinen zu bestätigen, dass das Translations - Risiko ein weitgehend unterschätztes Problem ist. Previously published books: 1) IRFS 9: Risk - Controlling IAS 39 / IFRS 7 - Hedge Accounting VI 2) IFRS 9: Analyse der Fehler IAS 39 / IFRS 7 3) Currency Headwinds - Hedge Accounting V 4) Currency Headswind - Hedge Accounting V - Treasury in der Praxis 5) Treasury in Practice: 25 Dow Jones Groups - Hedge Accounting IV 6) Treasury in der Praxis: Devisen - und Derivate Management 7) Currency - and Financial Derivative Management in Practice: Hedge Accounting III 8) Mrd. Grab Devisenmanagement Teil III: Hedge Accounting III - 67 europäische Konzerne - 618 Mrd. Probleme 9) Treasury in Practice: Translation - Risk, Fair Value Hedge and Cash Flow Hedge: Hedge Accounting II 10) Mrd. - Grab Devisenmanagement Teil II: Hedge Accounting Soon appears: Hedge Accounting VII - Master Mind IFRS 9 - Routenplaner Corporate Finance
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