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Grundstze ordnungsmiger Sicherungsbilanzierung nach IFRS und HGB

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Springer Nature
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9783658278717
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Die stetig zunehmende Komplexitt und Dynamik des finanzwirtschaftlichen Risikomanagements erfordern die Entwicklung konsistenter bergeordneter Bilanzierungsgrundstze fr Sicherungsbeziehungen. Zu diesem Zweck unterzieht Matthias Backes die Rechnungslegungsvorschriften zum Hedge Accounting nach IFRS und HGB einer normativen Analyse und identifiziert dabei Leitprinzipien fr die Abbildung von Sicherungsstrategien. Im Rahmen einer rechtsvergleichenden Fallstudie werden die Anwendung und Implikationen dieser Grundstze durch die systematische Ableitung zahlreicher Einzelproblemlsungen veranschaulicht.

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