The accounting treatment of derivatives on a reporting entity's own shares: adding the new category "equity derivatives"
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Baden-Baden
Nomos
2009
|
| Ausgabe: | 1. Aufl. |
| Schriftenreihe: | Finanz- und Rechnungswesen
8 |
| Schlagworte: | |
| Online-Zugang: | Inhaltstext Inhaltsverzeichnis |
| Beschreibung: | 231 S. 23 cm |
| ISBN: | 9783832945046 |
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| 245 | 1 | 0 | |a The accounting treatment of derivatives on a reporting entity's own shares |b adding the new category "equity derivatives" |c Dietmar Isert |
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TABLEOF CONTENTS LIST OF EXHIBITS 14 LIST OF ABBREVIATIONS 15 1. PROBLEM
FORMULATION 17 2. GENERAL CONSIDERATIONS REGARDING THE ACCOUNTING
TREATMENT OF FINANCING INSTRUMENTS AND DERIVATIVES ON AN ENTITY'S OWN
SHARES 24 2.1. GENERAL ACCOUNTING RESEARCH APPROACHES 24 2.2.
DEVELOPMENTS IN THE ACCOUNTING STANDARDS OF THE IASB AND FASB REGARDING
FINANCING INSTRUMENTS AND DERIVATIVES ON AN ENTITY'S OWN SHARES. 25
2.3. THE PERCEPTION OF THE MARKET REGARDING DEBT AND EQUITY (ACCOUNTING)
CONSIDERATIONS 27 2.4. RECOGNIZING OR DISCLOSING ACCOUNTING INFORMATION
30 2.5. BALANCE SHEET PRESENTATION OF FINANCING INSTRUMENTS AND
DERIVATIVES ON AN ENTITY'S OWN SHARES 31 3. CRITERIA FOR EVALUATING SETS
OF ACCOUNTING PRINCIPLES REGARDING DERIVATIVES ON A REPORTING ENTITY'S
OWN SHARES 38 3.1. OVERVIEW 38 3.2. FIRST CRITERION: DISPLAYING RELEVANT
INFORMATION IN THE BODY OF THE FINANCIAL STATEMENTS 41 3.3. SECOND
CRITERION: PROVIDING RELIABLE INFORMATION FOR USERS OFTHE FINANCIAL
STATEMENTS 44 3.4. THIRD CRITERION: LIQUIDITY AND SOLVENCY CONCERNS 47
3.5. FOURTH CRITERION: COMPARABILITY OFTHE FINANCIAL STATEMENTS OVER
TIME AND BETWEEN DIFFERENT ENTITIES 48 3.6. FIFTH CRITERION: CONSISTENT
RECOGNITION REQUIREMENTS AND A CONSISTENT MEASUREMENT BASIS FOR
DERIVATIVES ON AN ENTITY'S OWN SHARES 50 3.7. SIXTH CRITERION:
CORRESPONDENCE BETWEEN THE ACCOUNTING TREATMENT OF ON BIBLIOGRAFISCHE
INFORMATIONEN HTTP://D-NB.INFO/993924395 DIGITALISIERT DURCH 4. THE
ACCOUNTING TREATMENT OF FORWARD CONTRACTS AND NOT DEEP IN THE MONEY
OPTIONS ON A REPORTING ENTITY'S OWN SHARES 58 4.1. GENERAL
CONSIDERATIONS AND POSSIBLE ACCOUNTING PRINCIPLES REGARDING DERIVATIVES
ON AN ENTITY'S OWN SHARES 58 4.1.1. DEFINITION AND ECONOMIC ANALYSIS OF
DERIVATIVES ON AN ENTITY'S OWN SHARES 58 4.1.2. THE DERIVATION OF
ACCOUNTING PRINCIPLES REGARDING DERIVATIVES ON AN ENTITY'S OWN SHARES 62
.2.1. INTRODUCTION 62 .2.2. ACCOUNTING PRINCIPLE 1: CLASSIFICATION AS
FINANCIAL ASSET/ FINANCIAL LIABILITY DERIVATIVES 64 .2.3. ACCOUNTING
PRINCIPLE 2: CLASSIFICATION AS 'EQUITY DERIVATIVES'. 65 .2.4. ACCOUNTING
PRINCIPLE 3: CLASSIFICATION AS EQUITY 68 .2.5. ACCOUNTING PRINCIPLE 4:
CLASSIFICATION AS NON-DERIVATIVE FINANCIAL ASSETS OR AS NON-DERIVATIVE
FINANCIAL LIABILITIES 68 4.1.2.6. SUMMARY OFTHE FOUR ACCOUNTING
PRINCIPLES REGARDING DERIVATIVES ON AN ENTITY'S OWN SHARES 72 4.1.3. THE
ECONOMIC UNIT THEORY AND THE PARENT COMPANY THEORY 74 4.1.4. THE
REASSESSED EXPECTED OUTCOMES APPROACH - A VARIATION OF ACCOUNTING
PRINCIPLES REGARDING DERIVATIVES ON AN ENTITY'S OWN SHARES 75 4.1.5.
GENERAL ANNOTATIONS REGARDING THE FACT PATTERS PRESENTED ABOUT
DERIVATIVES ON AN ENTITY'S OWN SHARES 77 4.2. SHORT FORWARD CONTRACTS ON
AN ENTITY'S OWN SHARES 79 4.2.1. FACT PATTERN 79 4.2.2. ACCOUNTING
TREATMENT 80 4.2.2.1. POSSIBLE ACCOUNTING PRINCIPLES 80 4.2.2.2.
CLASSIFICATION OFTHE SHORT FORWARD CONTRACT AS A FINANCIAL 4.3.2.4.
CLASSIFICATION OFTHE LONG FORWARD CONTRACT AS EQUITY 92 4.3.2.5.
CLASSIFICATION OFTHE FORWARD PRICE AS A NON-DERIVATIVE FINANCIAL
LIABILITY 93 4.4. SHORT CALL OPTION CONTRACTS ON AN ENTITY'S OWN SHARES
95 4.4.1. FACT PATTERN 95 4.4.2. ACCOUNTING TREATMENT 96 4.4.2.1.
POSSIBLE ACCOUNTING PRINCIPLES 96 4.4.2.2. CLASSIFICATION OFTHE SHORT
CALL OPTION CONTRACT AS A FINANCIAL LIABILITY DERIVATIVE 97 4.4.2.3.
CLASSIFICATION OFTHE SHORT CALL OPTION CONTRACT AS AN 'EQUITY
DERIVATIVE' 98 4.4.2.4. CLASSIFICATION OFTHE SHORT CALL OPTION CONTRACT
AS EQUITY 100 4.4.2.5. CLASSIFICATION OFTHE EXERCISE PRICE OFTHE SHORT
CALL OPTION AS A NON-DERIVATIVE FINANCIAL ASSET 101 4.4.3. ADDITIONAL
CONSIDERATIONS IF THE SHORT CALL OPTION IS OUT OFTHE MONEY AT MATURITY
102 4.5. LONG CALL OPTION CONTRACTS ON AN ENTITY'S OWN SHARES 103 4.5.1.
FACTPATTERN 103 4.5.2. ACCOUNTING TREATMENT 104 4.5.2.1. POSSIBLE
ACCOUNTING PRINCIPLES 104 4.5.2.2. CLASSIFICATION OFTHE LONG CALL OPTION
CONTRACT AS A FINANCIAL ASSET DERIVATIVE 105 4.5.2.3. CLASSIFICATION
OFTHE LONG CALL OPTION CONTRACT AS AN 'EQUITY DERIVATIVE' 106 4.5.2.4.
CLASSIFICATION OFTHE LONG CALL OPTION CONTRACT AS EQUITY 108 4.5.2.5.
CLASSIFICATION OFTHE EXERCISE PRICE OFTHE LONG CALL OPTION AS A
NON-DERIVATIVE FINANCIAL LIABILITY 109 4.5.3. ADDITIONAL CONSIDERATIONS
IF THE LONG CALL OPTION IS OUT OFTHE MONEY AT MATURITY 110 4.6. LONG PUT
OPTION CONTRACTS ON AN ENTITY'S OWN SHARES 111 4.6.1 4.6.3. ADDITIONAL
CONSIDERATIONS IF THE LONG PUT OPTION IS OUT OFTHE MONEY AT MATURITY 118
4.7. SHORT PUT OPTION CONTRACTS ON AN ENTITY'S OWN SHARES 119 4.7.1.
FACTPATTERN 119 4.7.2. ACCOUNTING TREATMENT 120 4.7.2.1. POSSIBLE
ACCOUNTING PRINCIPLES 120 4.7.2.2. CLASSIFICATION OFTHE SHORT PUT OPTION
CONTRACT AS A FINANCIAL LIABILITY DERIVATIVE 121 4.7.2.3. CLASSIFICATION
OFTHE SHORT PUT OPTION CONTRACT AS AN 'EQUITY DERIVATIVE' 122 4.7.2.4.
CLASSIFICATION OFTHE SHORT PUT OPTION CONTRACT AS EQUITY 124 4.7.2.5.
CLASSIFICATION OFTHE EXERCISE PRICE OFTHE SHORT PUT OPTION AS A
NON-DERIVATIVE FINANCIAL LIABILITY 125 4.7.3. ADDITIONAL CONSIDERATIONS
IF THE SHORT PUT OPTION IS OUT OFTHE MONEY AT MATURITY 126 4.8. APPLYING
THE ASSESSMENT CRITERIA TO THE ACCOUNTING PRINCIPLES REGARDING
DERIVATIVES ON AN ENTITY'S OWN SHARES 127 4.8.1. OVERVIEW 127 4.8.2.
APPLYING THE ASSESSMENT CRITERIA TO THE FIRST ACCOUNTING PRINCIPLE
'FINANCIAL ASSET AND FINANCIAL LIABILITY DERIVATIVES' 128 4.8.3.
APPLYING THE ASSESSMENT CRITERIA TO THE SECOND ACCOUNTING PRINCIPLE
'EQUITY DERIVATIVES' 134 4.8.4. APPLYING THE ASSESSMENT CRITERIA TO THE
THIRD ACCOUNTING PRINCIPLE 'EQUITY' 139 4.8.5. APPLYING THE ASSESSMENT
CRITERIA TO THE FOURTH ACCOUNTING PRINCIPLE 'NON-DERIVATIVE FINANCIAL
ASSETS AND NON-DERIVATIVE FINANCIAL LIABILITIES' 140 4.8.6. APPLYING THE
ASSESSMENT CRITERIA TO THE ACCOUNTING PRINCIPLES OFTHE REASSESSED
EXPECTED OUTCOMES APPROACH 143 4.9 5. THE ACCOUNTING TREATMENT OF DEEP
IN THE MONEY OPTIONS ON A REPORTING ENTITY'S OWN SHARES 168 5.1.
OVERVIEW 168 5.2. DEEP IN THE MONEY CALL OPTION CONTRACTS ON AN ENTITY'S
OWN SHARES 171 5.2.1. DEEP IN THE MONEY SHORT CALL OPTION CONTRACTS ON
AN ENTITY'S OWN SHARES 171 5.2.2. DEEP IN THE MONEY LONG CALL OPTION
CONTRACTS ON AN ENTITY'S OWN SHARES 181 5.3. DEEP IN THE MONEY PUT
OPTION CONTRACTS ON AN ENTITY'S OWN SHARES 188 5.3.1. DEEP IN THE MONEY
SHORT PUT OPTION CONTRACTS ON AN ENTITY'S OWN SHARES 188 5.3.2. DEEP IN
THE MONEY LONG PUT OPTION CONTRACTS ON AN ENTITY'S OWN SHARES 197 5.4.
EVALUATING THE ADVANTAGES AND DISADVANTAGES OFTHE ACCOUNTING PRINCIPLES
REGARDING DEEP IN THE MONEY OPTIONS ON AN ENTITY'S OWN SHARES 205 5.5.
RECLASSIFICATION OF (NOT) DEEP IN THE MONEY OPTIONS ON AN ENTITY'S OWN
SHARES 208 6. SUMMARY OF FINDINGS 217 LITERATURE 224 13 |
| any_adam_object | 1 |
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| edition | 1. Aufl. |
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| id | DE-604.BV035658184 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-20T10:16:13Z |
| institution | BVB |
| isbn | 9783832945046 |
| language | English |
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| spelling | Isert, Dietmar Verfasser aut The accounting treatment of derivatives on a reporting entity's own shares adding the new category "equity derivatives" Dietmar Isert 1. Aufl. Baden-Baden Nomos 2009 231 S. 23 cm txt rdacontent n rdamedia nc rdacarrier Finanz- und Rechnungswesen 8 Zugl.: Hohenheim, Univ., Diss, 2008 Derivative securities Bilanz (DE-588)4006566-2 gnd rswk-swf Vorratsaktie (DE-588)4121887-5 gnd rswk-swf Derivat Wertpapier (DE-588)4381572-8 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Derivat Wertpapier (DE-588)4381572-8 s Vorratsaktie (DE-588)4121887-5 s Bilanz (DE-588)4006566-2 s DE-604 Finanz- und Rechnungswesen 8 (DE-604)BV022448142 8 text/html http://deposit.dnb.de/cgi-bin/dokserv?id=3290101&prov=M&dok_var=1&dok_ext=htm Inhaltstext DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017712649&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Isert, Dietmar The accounting treatment of derivatives on a reporting entity's own shares adding the new category "equity derivatives" Finanz- und Rechnungswesen Derivative securities Bilanz (DE-588)4006566-2 gnd Vorratsaktie (DE-588)4121887-5 gnd Derivat Wertpapier (DE-588)4381572-8 gnd |
| subject_GND | (DE-588)4006566-2 (DE-588)4121887-5 (DE-588)4381572-8 (DE-588)4113937-9 |
| title | The accounting treatment of derivatives on a reporting entity's own shares adding the new category "equity derivatives" |
| title_auth | The accounting treatment of derivatives on a reporting entity's own shares adding the new category "equity derivatives" |
| title_exact_search | The accounting treatment of derivatives on a reporting entity's own shares adding the new category "equity derivatives" |
| title_full | The accounting treatment of derivatives on a reporting entity's own shares adding the new category "equity derivatives" Dietmar Isert |
| title_fullStr | The accounting treatment of derivatives on a reporting entity's own shares adding the new category "equity derivatives" Dietmar Isert |
| title_full_unstemmed | The accounting treatment of derivatives on a reporting entity's own shares adding the new category "equity derivatives" Dietmar Isert |
| title_short | The accounting treatment of derivatives on a reporting entity's own shares |
| title_sort | the accounting treatment of derivatives on a reporting entity s own shares adding the new category equity derivatives |
| title_sub | adding the new category "equity derivatives" |
| topic | Derivative securities Bilanz (DE-588)4006566-2 gnd Vorratsaktie (DE-588)4121887-5 gnd Derivat Wertpapier (DE-588)4381572-8 gnd |
| topic_facet | Derivative securities Bilanz Vorratsaktie Derivat Wertpapier Hochschulschrift |
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| volume_link | (DE-604)BV022448142 |
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