Accounting for derivatives: advanced hedging under IFRS
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Chichester [u.a.]
Wiley
2007
|
| Series: | Wiley finance
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Hier auch später erschienene, unveränderte Nachdrucke. |
| Physical Description: | XIV, 427 S. graph. Darst. |
| ISBN: | 9780470515792 |
Staff View
MARC
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| 100 | 1 | |a Ramirez, Juan |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Accounting for derivatives |b advanced hedging under IFRS |c Juan Ramirez |
| 264 | 1 | |a Chichester [u.a.] |b Wiley |c 2007 | |
| 300 | |a XIV, 427 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a Wiley finance | |
| 500 | |a Hier auch später erschienene, unveränderte Nachdrucke. | ||
| 650 | 7 | |a Derivaten (financiën) |2 gtt | |
| 650 | 7 | |a Financiële verslaglegging |2 gtt | |
| 650 | 7 | |a Standaardisatie |2 gtt | |
| 650 | 4 | |a Derivative securities |x Accounting | |
| 650 | 4 | |a Financial instruments |x Accounting |x Standards | |
| 650 | 4 | |a Hedging (Finance) |x Accounting | |
| 650 | 0 | 7 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Hedging |0 (DE-588)4123357-8 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Rechnungslegung |0 (DE-588)4128343-0 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Derivat |g Wertpapier |0 (DE-588)4381572-8 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Derivat |g Wertpapier |0 (DE-588)4381572-8 |D s |
| 689 | 0 | 1 | |a Rechnungslegung |0 (DE-588)4128343-0 |D s |
| 689 | 0 | 2 | |a Hedging |0 (DE-588)4123357-8 |D s |
| 689 | 0 | 3 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |D s |
| 689 | 0 | |5 DE-604 | |
| 856 | 4 | 2 | |m Digitalisierung UB Bamberg |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015641957&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-015641957 | ||
Record in the Search Index
| _version_ | 1804136507667120128 |
|---|---|
| adam_text | Contents
Preface
xiii
1
The Theoretical Framework
1
1.0.1
EU s IAS
39
versus IASB s IAS
39 1
1.0.2
US
Gaap
FAS
133 1
1.1
Accounting Categories for Financial Assets and Liabilities
1
1.1.1
Financial Assets Categories
2
1.1.2
Financial Assets Recognition
3
1.1.3
Financial Liabilities
4
1.1.4
The Fair Value Option
4
1.2
The Amortised Cost Calculation: The Effective Interest Rate
5
1.2.1
Example of Effective Interest Rate Calculation
6
1.3
Hedge Accounting
-
Recognising Derivative Instruments
6
1.3.1
Derivative Definition
6
1.3.2
Hedge Accounting
7
1.3.3
Accounting for Derivatives
8
1.3.4
Undesignated or Speculative
8
1.3.5
Fair-value Hedge
8
1.3.6
Cash Flow Hedge
9
1.3.7
Net Investment Hedge
11
1.3.8
Embedded Derivatives
11
1.4
Hedging Relationship Termination Events
13
1.5
Hedged Item Candidates
14
1.6
Hedging Instrument Candidates
16
1.7
Hedging Relationship Documentation
17
1.8
Effectiveness Tests
18
1.8.1
Prospective test
18
1.8.2
Restrospective Test
19
1.8.3
Restrospective Test Failure
20
1.9
Methods for Testing Effectiveness
21
1.9.1
The Critical Terms Method
21
1.9.2
The Ratio Analysis or Dollar-Offset Method
21
1.9.3
The Regression Analysis Method
22
Contents
1.9.4
The Scenario Analysis Method
24
1.9.5
The Volatility Risk Reduction Method (VRR)
25
1.9.6
The Short-Cut Method for Interest Rate Swaps
26
1.9.7
Concluding Remarks
26
1.10
The Hypothetical Derivative Simplification
27
1.11
Effects of Derivatives in the P&L Statement
27
An Introduction to the Derivative Instruments
29
2.1
FX Forwards
29
2.1.1
Product Description
29
2.1.2
IAS
39
Accounting Implications
30
2.2
Interest Rate Swaps
32
2.2.1
Product Description
32
2.2.2
IAS
39
Accounting Implications
33
2.3
Cross-Currency Swaps
33
2.3.1
Product Description
33
2.3.2
IAS
39
Accounting Implications
36
2.4
Standard (Vanilla) Options
36
2.4.1
Product Description
36
2.4.2
Standard Foreign Exchange Options
37
2.4.3
Interest Rate Options
-
Caps, Floors and Collars
40
2.4.4
IAS
39
Accounting Implications of Options
-
Intrinsic versus Time
Value
43
2.4.5
IAS
39
Accounting Implications of Options
-
Written Options
45
2.5
Exotic Options
46
2.6
Barrier Options
46
2.6.1
Knock-Out Barrier Options
-
Product Description
47
2.6.2
Knock-in Barrier Options
-
Product Description
48
2.7
Range Accruals
48
Hedging Foreign Exchange Risk
51
3.1
Types of Foreign Exchange Exposures
51
3.2
Introductory Definitions
51
3.2.1
Functional Currency
51
3.2.2
Relevant Dates
52
3.3
Summary of IAS
21
Translation Rates
52
3.3.1
Monetary versus Non-Monetary Items
52
3.3.2
Translation Rates
53
3.4
Foreign Currency Transactions
53
3.4.1
Summary of Most Popular Hedging Derivatives
-
Foreign Exchange
Risk
54
Case
3.1
Hedging a Highly Expected Foreign Sale with a Forward
55
Case
3.2
Hedging a Highly Expected Foreign Sale with a Tunnel
68
Case
3.3
Hedging a Highly Expected Foreign Sale with a Participating Forward
76
Case
3.4
Hedging a Highly Expected Foreign Sale with a Knock-in Forward
87
Case
3.5
Hedging a Highly Expected Foreign Sale with
a KIKO
Forward
99
Contents
Case
3.6
Hedging a Highly Expected Foreign Sale with a Range Accraal
Forward
1
11
Case
3.7
The Treasury Centre Challenge
122
Case
3.8
Hedging Forecast Intragroup Transactions
127
4
Hedging Foreign Subsidiaries
129
4.1
Stand-alone versus Consolidated Financial Statements
129
4.1.1
Subsidiary Financial Statements
129
4.1.2
Parent-Only Financial Statements
130
4.1.3
Consolidated Financial Statements
130
4.2
The Translation Process
131
4.2.1
Basic Procedures before Translation
131
4.2.2
Specific Translation Procedures
132
4.3
The Translation Differences Account
132
4.4
Special Items that are Part of the Net Investment
133
4.4.1
Goodwill and Fair Value Adjustments
133
4.4.2
Special Monetary Items
133
4.5
Effect of Minority Interests on Translation Differences
134
4.6
Hedging Net Investments in Foreign Operations
134
4.6.1
Net Investment Hedge Issuing Foreign Currency Debt
134
4.6.2
Net Investment Hedge Using Derivatives
135
Case
4.1
Hedging Intragroup Foreign Dividends
135
Case
4.2
Hedging Foreign Subsidiary Earnings
145
Case
4.3
Accounting for Net Investments in Foreign Operations
152
Case
4.4
Net Investment Hedge using a Forward
154
Case
4.5
Net Investment Hedge using a Cross-Currency Swap
162
Case
4.6
Net Investment Hedge using Foreign Currency Debt
169
Case
4.7
Integral Hedging of an Investment in a Foreign Operation
174
5
Hedging Interest Rate Risk
183
5.1
Common Interest Rate Hedging Strategies
183
5.2
Separation of Embedded Derivatives in Structured Bonds
184
5.3
Discounting Debt
186
5.3.1
Hedging a Debt Instrument in Its Entirety
186
5.3.2
Hedging Only the Euribor Part of the Debt Instrument
188
5.4
Discounting Derivatives
189
5.5
Interest Accruals
189
5.6
The Fixed-Back-to-Fixed Hedging Problem
190
5.7
Interest Rate Risk Macrohedging
190
5.7.1
Demand Deposits
191
5.7.2
Asset and Liability Management
191
5.8
Inflation-linked Bonds and Swaps
191
5.9
Repos
192
5.10
Step-Up/Step-Down Provisions
192
5.11
Summary of Most Popular Hedging Derivatives
-
Interest Rate Risk
193
5.11.1
Hedging Relationship Documentation
267
5.11.2
Journal Entries
270
Contents
Case
5.1
Hedging a Floating-Rate Liability Using an Interest Rate Swap
193
Case
5.2
Hedging a Floating-Rate Liability Using a Zero-Cost Collar
200
Case
5.3
Calculations Implications of Interest Accruals
210
Case
5.4
Hedging a Fixed-rate Liability with an Interest Rate Swap
215
Case
5.5
Hedging a Future Fixed-rate Bond Issuance with a Swap
229
Case
5.6
Hedging a Future Floating-rate Bond Issuance with a Swap
239
Case
5.7
Hedging a Fixed-Rate Liability with a Swap In-Arrears
250
Case
5.8
Hedging a Floating-Rate Liability with a European
KIKO
Collar
263
Hedging Foreign Currency Liabilities
277
6.1
Hedging using Cross-Currency Swaps
277
Case
6.1
Hedging a Floating-rate Foreign Currency Liability Using a Receive-
Floating Pay-Floating Cross-Currency Swap
277
Case
6.2
Hedging a Fixed-rate Foreign Currency Liability Using a Receive-
Fixed Pay-Fixed Cross-Currency Swap
299
Case
6.3
Hedging a Fixed-rate Foreign Currency Liability Using a Receive-
Fixed Pay-Floating Cross-Currency Swap
ЗІЗ
Case
6.4
Hedging a Floating-rate Foreign Currency Liability Using a Receive-
Floating Pay-Fixed Cross-Currency Swap
331
Hedging Equity Risk
347
7.1
Recognition of Equity Investments in Other Companies
347
7.1.1
Impairment of Equity Investments
348
7.2
Debt versus Equity Classification of Own Instruments
348
7.2.1
Recognition As a Liability
349
7.2.2
Recognition As Equity
349
7.3
Hybrid Securities
-
Preference Shares
350
7.3.1
Contractual Discretion
350
7.3.2
Economic Compulsion
350
7.3.3
Degree of Subordination
351
7.3.4
Legal Form
351
7.4
Hybrid Securities
-
Convertible Bonds
351
7.4.1
Convertible Bonds Denominated in the Entity s Functional Currency
351
7.4.2
Convertible Bonds Denominated in Foreign Currency
352
7.5
Derivatives on Own Equity Instruments
352
Case
7.1
Accounting for a Stock Lending Transaction
353
Case
7.2
Measurement of a Mandatory Convertible Bond
358
Case
7.3
Measurement of a Convertible Bond
361
Case
7.4
Hedging Step-up Perpetual Callable Preference Shares
363
Case
7.5
Base Instruments Linked to Debt Instruments
369
Case
7.6
Hedging an Available-for-sale Investment with a Put Option
370
Case
7.7
Parking Shares Through a Total Return Swap
375
Case
7.8
Hedging an Equity-Settled Options Plan with an Equity Swap
380
Hedging Commodity Risk
391
8.1
Own-use Versus IAS
39
Commodity Contracts
391
8.2
Hedging Commodity Risk
392
Contents xi
Case
8.1
Hedging a Commodity Firm Commitment with a Forward
392
Case
8.2
Hedging a Commodity Inventory with Futures
397
Case
8.3
Hedging a Highly Expected Purchase with Futures
403
9
Hedge Accounting: A Double Edged Sword
411
9.1
Positive Influence on the Profit and Loss Statement
411
9.2
Substantial Resources Requirements
412
9.3
Limited Access to Hedging Alternatives
413
9.4
Risk of Reassessment of Highly Probable Transactions
414
9.5
Risk of Restatements
414
9.6
Low Compatibility with Portfolio Hedging
415
9.7
Limited Solutions to Basis Risk
416
9.8
Final Remarks
417
References
419
Index
421
|
| adam_txt |
Contents
Preface
xiii
1
The Theoretical Framework
1
1.0.1
EU's IAS
39
versus IASB's IAS
39 1
1.0.2
US
Gaap
FAS
133 1
1.1
Accounting Categories for Financial Assets and Liabilities
1
1.1.1
Financial Assets Categories
2
1.1.2
Financial Assets Recognition
3
1.1.3
Financial Liabilities
4
1.1.4
The Fair Value Option
4
1.2
The Amortised Cost Calculation: The Effective Interest Rate
5
1.2.1
Example of Effective Interest Rate Calculation
6
1.3
Hedge Accounting
-
Recognising Derivative Instruments
6
1.3.1
Derivative Definition
6
1.3.2
Hedge Accounting
7
1.3.3
Accounting for Derivatives
8
1.3.4
Undesignated or Speculative
8
1.3.5
Fair-value Hedge
8
1.3.6
Cash Flow Hedge
9
1.3.7
Net Investment Hedge
11
1.3.8
Embedded Derivatives
11
1.4
Hedging Relationship Termination Events
13
1.5
Hedged Item Candidates
14
1.6
Hedging Instrument Candidates
16
1.7
Hedging Relationship Documentation
17
1.8
Effectiveness Tests
18
1.8.1
Prospective test
18
1.8.2
Restrospective Test
19
1.8.3
Restrospective Test Failure
20
1.9
Methods for Testing Effectiveness
21
1.9.1
The Critical Terms Method
21
1.9.2
The Ratio Analysis or Dollar-Offset Method
21
1.9.3
The Regression Analysis Method
22
Contents
1.9.4
The Scenario Analysis Method
24
1.9.5
The Volatility Risk Reduction Method (VRR)
25
1.9.6
The Short-Cut Method for Interest Rate Swaps
26
1.9.7
Concluding Remarks
26
1.10
The Hypothetical Derivative Simplification
27
1.11
Effects of Derivatives in the P&L Statement
27
An Introduction to the Derivative Instruments
29
2.1
FX Forwards
29
2.1.1
Product Description
29
2.1.2
IAS
39
Accounting Implications
30
2.2
Interest Rate Swaps
32
2.2.1
Product Description
32
2.2.2
IAS
39
Accounting Implications
33
2.3
Cross-Currency Swaps
33
2.3.1
Product Description
33
2.3.2
IAS
39
Accounting Implications
36
2.4
Standard (Vanilla) Options
36
2.4.1
Product Description
36
2.4.2
Standard Foreign Exchange Options
37
2.4.3
Interest Rate Options
-
Caps, Floors and Collars
40
2.4.4
IAS
39
Accounting Implications of Options
-
Intrinsic versus Time
Value
43
2.4.5
IAS
39
Accounting Implications of Options
-
Written Options
45
2.5
Exotic Options
46
2.6
Barrier Options
46
2.6.1
Knock-Out Barrier Options
-
Product Description
47
2.6.2
Knock-in Barrier Options
-
Product Description
48
2.7
Range Accruals
48
Hedging Foreign Exchange Risk
51
3.1
Types of Foreign Exchange Exposures
51
3.2
Introductory Definitions
51
3.2.1
Functional Currency
51
3.2.2
Relevant Dates
52
3.3
Summary of IAS
21
Translation Rates
52
3.3.1
Monetary versus Non-Monetary Items
52
3.3.2
Translation Rates
53
3.4
Foreign Currency Transactions
53
3.4.1
Summary of Most Popular Hedging Derivatives
-
Foreign Exchange
Risk
54
Case
3.1
Hedging a Highly Expected Foreign Sale with a Forward
55
Case
3.2
Hedging a Highly Expected Foreign Sale with a Tunnel
68
Case
3.3
Hedging a Highly Expected Foreign Sale with a Participating Forward
76
Case
3.4
Hedging a Highly Expected Foreign Sale with a Knock-in Forward
87
Case
3.5
Hedging a Highly Expected Foreign Sale with
a KIKO
Forward
99
Contents
Case
3.6
Hedging a Highly Expected Foreign Sale with a Range Accraal
Forward
1
11
Case
3.7
The Treasury Centre Challenge
122
Case
3.8
Hedging Forecast Intragroup Transactions
127
4
Hedging Foreign Subsidiaries
129
4.1
Stand-alone versus Consolidated Financial Statements
129
4.1.1
Subsidiary Financial Statements
129
4.1.2
Parent-Only Financial Statements
130
4.1.3
Consolidated Financial Statements
130
4.2
The Translation Process
131
4.2.1
Basic Procedures before Translation
131
4.2.2
Specific Translation Procedures
132
4.3
The Translation Differences Account
132
4.4
Special Items that are Part of the Net Investment
133
4.4.1
Goodwill and Fair Value Adjustments
133
4.4.2
Special Monetary Items
133
4.5
Effect of Minority Interests on Translation Differences
134
4.6
Hedging Net Investments in Foreign Operations
134
4.6.1
Net Investment Hedge Issuing Foreign Currency Debt
134
4.6.2
Net Investment Hedge Using Derivatives
135
Case
4.1
Hedging Intragroup Foreign Dividends
135
Case
4.2
Hedging Foreign Subsidiary Earnings
145
Case
4.3
Accounting for Net Investments in Foreign Operations
152
Case
4.4
Net Investment Hedge using a Forward
154
Case
4.5
Net Investment Hedge using a Cross-Currency Swap
162
Case
4.6
Net Investment Hedge using Foreign Currency Debt
169
Case
4.7
Integral Hedging of an Investment in a Foreign Operation
174
5
Hedging Interest Rate Risk
183
5.1
Common Interest Rate Hedging Strategies
183
5.2
Separation of Embedded Derivatives in Structured Bonds
184
5.3
Discounting Debt
186
5.3.1
Hedging a Debt Instrument in Its Entirety
186
5.3.2
Hedging Only the Euribor Part of the Debt Instrument
188
5.4
Discounting Derivatives
189
5.5
Interest Accruals
189
5.6
The Fixed-Back-to-Fixed Hedging Problem
190
5.7
Interest Rate Risk Macrohedging
190
5.7.1
Demand Deposits
191
5.7.2
Asset and Liability Management
191
5.8
Inflation-linked Bonds and Swaps
191
5.9
Repos
192
5.10
Step-Up/Step-Down Provisions
192
5.11
Summary of Most Popular Hedging Derivatives
-
Interest Rate Risk
193
5.11.1
Hedging Relationship Documentation
267
5.11.2
Journal Entries
270
Contents
Case
5.1
Hedging a Floating-Rate Liability Using an Interest Rate Swap
193
Case
5.2
Hedging a Floating-Rate Liability Using a Zero-Cost Collar
200
Case
5.3
Calculations Implications of Interest Accruals
210
Case
5.4
Hedging a Fixed-rate Liability with an Interest Rate Swap
215
Case
5.5
Hedging a Future Fixed-rate Bond Issuance with a Swap
229
Case
5.6
Hedging a Future Floating-rate Bond Issuance with a Swap
239
Case
5.7
Hedging a Fixed-Rate Liability with a Swap In-Arrears
250
Case
5.8
Hedging a Floating-Rate Liability with a European
KIKO
Collar
263
Hedging Foreign Currency Liabilities
277
6.1
Hedging using Cross-Currency Swaps
277
Case
6.1
Hedging a Floating-rate Foreign Currency Liability Using a Receive-
Floating Pay-Floating Cross-Currency Swap
277
Case
6.2
Hedging a Fixed-rate Foreign Currency Liability Using a Receive-
Fixed Pay-Fixed Cross-Currency Swap
299
Case
6.3
Hedging a Fixed-rate Foreign Currency Liability Using a Receive-
Fixed Pay-Floating Cross-Currency Swap
ЗІЗ
Case
6.4
Hedging a Floating-rate Foreign Currency Liability Using a Receive-
Floating Pay-Fixed Cross-Currency Swap
331
Hedging Equity Risk
347
7.1
Recognition of Equity Investments in Other Companies
347
7.1.1
Impairment of Equity Investments
348
7.2
Debt versus Equity Classification of Own Instruments
348
7.2.1
Recognition As a Liability
349
7.2.2
Recognition As Equity
349
7.3
Hybrid Securities
-
Preference Shares
350
7.3.1
Contractual Discretion
350
7.3.2
Economic Compulsion
350
7.3.3
Degree of Subordination
351
7.3.4
Legal Form
351
7.4
Hybrid Securities
-
Convertible Bonds
351
7.4.1
Convertible Bonds Denominated in the Entity's Functional Currency
351
7.4.2
Convertible Bonds Denominated in Foreign Currency
352
7.5
Derivatives on Own Equity Instruments
352
Case
7.1
Accounting for a Stock Lending Transaction
353
Case
7.2
Measurement of a Mandatory Convertible Bond
358
Case
7.3
Measurement of a Convertible Bond
361
Case
7.4
Hedging Step-up Perpetual Callable Preference Shares
363
Case
7.5
Base Instruments Linked to Debt Instruments
369
Case
7.6
Hedging an Available-for-sale Investment with a Put Option
370
Case
7.7
Parking Shares Through a Total Return Swap
375
Case
7.8
Hedging an Equity-Settled Options Plan with an Equity Swap
380
Hedging Commodity Risk
391
8.1
Own-use Versus IAS
39
Commodity Contracts
391
8.2
Hedging Commodity Risk
392
Contents xi
Case
8.1
Hedging a Commodity Firm Commitment with a Forward
392
Case
8.2
Hedging a Commodity Inventory with Futures
397
Case
8.3
Hedging a Highly Expected Purchase with Futures
403
9
Hedge Accounting: A Double Edged Sword
411
9.1
Positive Influence on the Profit and Loss Statement
411
9.2
Substantial Resources Requirements
412
9.3
Limited Access to Hedging Alternatives
413
9.4
Risk of Reassessment of Highly Probable Transactions
414
9.5
Risk of Restatements
414
9.6
Low Compatibility with Portfolio Hedging
415
9.7
Limited Solutions to Basis Risk
416
9.8
Final Remarks
417
References
419
Index
421 |
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| author | Ramirez, Juan |
| author_facet | Ramirez, Juan |
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| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| format | Book |
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| id | DE-604.BV022433806 |
| illustrated | Illustrated |
| index_date | 2024-07-02T17:30:07Z |
| indexdate | 2024-07-09T20:57:30Z |
| institution | BVB |
| isbn | 9780470515792 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-015641957 |
| oclc_num | 123797981 |
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| physical | XIV, 427 S. graph. Darst. |
| publishDate | 2007 |
| publishDateSearch | 2007 |
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| publisher | Wiley |
| record_format | marc |
| series2 | Wiley finance |
| spelling | Ramirez, Juan Verfasser aut Accounting for derivatives advanced hedging under IFRS Juan Ramirez Chichester [u.a.] Wiley 2007 XIV, 427 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Wiley finance Hier auch später erschienene, unveränderte Nachdrucke. Derivaten (financiën) gtt Financiële verslaglegging gtt Standaardisatie gtt Derivative securities Accounting Financial instruments Accounting Standards Hedging (Finance) Accounting International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf Hedging (DE-588)4123357-8 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Derivat Wertpapier (DE-588)4381572-8 gnd rswk-swf Derivat Wertpapier (DE-588)4381572-8 s Rechnungslegung (DE-588)4128343-0 s Hedging (DE-588)4123357-8 s International Financial Reporting Standards (DE-588)4699643-6 s DE-604 Digitalisierung UB Bamberg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015641957&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Ramirez, Juan Accounting for derivatives advanced hedging under IFRS Derivaten (financiën) gtt Financiële verslaglegging gtt Standaardisatie gtt Derivative securities Accounting Financial instruments Accounting Standards Hedging (Finance) Accounting International Financial Reporting Standards (DE-588)4699643-6 gnd Hedging (DE-588)4123357-8 gnd Rechnungslegung (DE-588)4128343-0 gnd Derivat Wertpapier (DE-588)4381572-8 gnd |
| subject_GND | (DE-588)4699643-6 (DE-588)4123357-8 (DE-588)4128343-0 (DE-588)4381572-8 |
| title | Accounting for derivatives advanced hedging under IFRS |
| title_auth | Accounting for derivatives advanced hedging under IFRS |
| title_exact_search | Accounting for derivatives advanced hedging under IFRS |
| title_exact_search_txtP | Accounting for derivatives advanced hedging under IFRS |
| title_full | Accounting for derivatives advanced hedging under IFRS Juan Ramirez |
| title_fullStr | Accounting for derivatives advanced hedging under IFRS Juan Ramirez |
| title_full_unstemmed | Accounting for derivatives advanced hedging under IFRS Juan Ramirez |
| title_short | Accounting for derivatives |
| title_sort | accounting for derivatives advanced hedging under ifrs |
| title_sub | advanced hedging under IFRS |
| topic | Derivaten (financiën) gtt Financiële verslaglegging gtt Standaardisatie gtt Derivative securities Accounting Financial instruments Accounting Standards Hedging (Finance) Accounting International Financial Reporting Standards (DE-588)4699643-6 gnd Hedging (DE-588)4123357-8 gnd Rechnungslegung (DE-588)4128343-0 gnd Derivat Wertpapier (DE-588)4381572-8 gnd |
| topic_facet | Derivaten (financiën) Financiële verslaglegging Standaardisatie Derivative securities Accounting Financial instruments Accounting Standards Hedging (Finance) Accounting International Financial Reporting Standards Hedging Rechnungslegung Derivat Wertpapier |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015641957&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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